Spartan Systems reported total sales of $320,000, at a price of $20 and per unit variable expenses of $13, for the sales of their single product. Sales Variable expenses Per Total Unit $320,000 $20 208,000 13 4 Contribution margin 112,000 $7 Fixed expenses 102,000 Net operating Income $10,000 What is the amount of contribution margin if sales volume increases by 30%? (Round your intermediate calculations to 2 decimal places and your final answer to the nearest whole number.)