19.

Spartan Systems reported total sales of $305,000, at a price of $25 and per unit variable expenses of $16, for the sales of their single product.

	Total	Per Unit
Sales	$305,000	$25
Variable expenses	183,000	16
Contribution margin	122,000	$9
Fixed expenses	101,000
Net operating income	$21,000

What is the amount of contribution margin if sales volume increases by 20%?

	$122,000
	$25,200
	$146,400
	$16,800 please show work, which is correct?