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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

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.

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

$132,000
$36,400
$184,800
$15,600
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

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