Spartan Systems reported total sales of $325,000, at a price of $45 and per unit variable expenses of $27, for the sales of their single product.

	Total	Per Unit
Sales	$325,000	$45
Variable expenses	195,000	27
Contribution margin	130,000	$18
Fixed expenses	105,000
Net operating income	$25,000

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

rev: 03_17_2015_QC_CS-11135

$169,000

$32,500

$130,000

$17,500