Kim Corporation produces a part that is used in the production of one of its products. The per-unit costs associated with the annual production of 10,000 units of this part are as follows: Schister Systems uses the following data in its Cost-Volume-Profit analyses: Total Sales Variable expenses Contribution margin Fixed expenses Net operating income $ 400,000 280,000 120,000 100,000 $ 20,000 What is total contribution margin if sales volume increases by 20%? $158,400 O $144,000 O $200,000 $80,000