Spartan Systems reported total sales of $315,000, at a price of $24 and per unit variable expenses of $12, for the sales of their single product.

	Total	Per Unit
Sales	$315,000	$24
Variable expenses	157,500	12
Contribution margin	157,500	$12
Fixed expenses	103,000
Net operating income	$54,500

What is the amount of contribution margin if sales volume increases by 40%?

$157,500

$76,300

$220,500

$32,700