Schister Systems uses the following data in its Cost$-$Volume$-$Profit analyses:

Total

Sales $ $330,000$

Variable expenses $198,000$

Contribution margin $132,000$

Fixed expenses $106,000$

Net operating income $ $26,000$

What is total contribution margin if sales volume increases by $40\%?$

Multiple Choice

$$132,000$

$$36,400$

$$184,800$

$$15,600$