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Spartan Systems reported total sales of $340,000, at a price of $20 and per unit variable expenses of $11, for the sales of their single

Spartan Systems reported total sales of $340,000, at a price of $20 and per unit variable expenses of $11, for the sales of their single product.

Total Per Unit
Sales $340,000 $20
Variable expenses 187,000 11

Contribution margin 153,000 $9

Fixed expenses 104,000

Net operating income $49,000

What is the amount of contribution margin if sales volume increases by 20%? (Round your intermediate calculations to 2 decimal places and your final answer to the nearest whole number.)

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