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

		Total
Sales	$	400,000
Variable expenses		280,000
Contribution margin		120,000
Fixed expenses		100,000
Net operating income	$	20,000

What is total contribution margin if sales volume increases by 20%?

Select one:

a. $144,000

b.$158,400

c.$80,000

d.$200,000