Spartan Systems reported total sales of $300,000, at a price of $20 and per unit variable expenses of $12, for the sales of their single product.

	Total	Per Unit
Sales	$300,000	$20
Variable expenses	180,000	12
Contribution margin	120,000	$8
Fixed expenses	100,000
Net operating income	$20,000

What is the amount of contribution margin if sales volume increases by 30%?

$19,500

$15,000

$156,000

$120,000