30. Spartan Systems reported total sales of $340.000, at a price of $20 and per unit variable expenses of $11, for the sales of their single product Total Per Unit Sales Variable expenses $340,000 $20 187,000 Contribution margin 153,000 $9 Fixed expenses 104,000 Net operating income 49,000 what is the amount of contribution margin if sales volume increases by 20%? (Round your intermediate calculations to 2 decimal places and your final answer to the nearest whole number) O $176.000 o $57600 O $183600 O $86.400