Spartan Systems reported total sales of $330,000, at a price of $20 and per unit variable expenses of $12, for the sales of their single product.

	Total	Per Unit
Sales	$330,000	$20
Variable expenses	198,000	12
Contribution margin	132,000	$8
Fixed expenses	106,000
Net operating income	$26,000

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

$132,000

$36,400

$184,800

$15,600

Please Explain