Presented is Ace Companys Contribution Income Statement:

ACE COMPANY Contribution Income Statement For the Month Ending January 31, 2017

Sales		$200,000
Less variable costs:
Direct materials	$50,000
Direct labor	20,000
Variable factory overhead	60,000
Variable S&A expenses	12,000	(142,000	)
Contribution margin		$ 58,000
Less fixed costs:
Factory overhead	$13,000
Fixed S&A expenses	12,000	(25,000	)
Net income		$ 33,000

Based on the contribution margin above, if ACE Company had $100,000 increase in sales, profit would increase by:

Select one:

A. $35,000

B. $29,000

C. $39,000

D. $28,000