Presented is Jack Company's Contribution Income Statement:

JACK Company
Contribution Income Statement
For the Month Ending January 31, 2020
Sales		$180,000
Less variable costs:
Direct materials	$45,000
Direct labor	18,000
Variable factory overhead	54,000
Variable S&A expenses	10,800	(127,800)
Contribution margin		$52,200
Less fixed costs:
Factory overhead	$11,700
Fixed S&A expenses	10,800	(22,500)
Net income		$29,700

Based on the contribution margin above, if Jack Company had $90,000 increase in sales, profit would increase by:

Select one:

a. $35,100

b. $31,500

c. $26,100

d. $29,700