Spartan Systems reported total sales of $345,000, at a price of $35 and per unit variable expenses of $21, for the sales of their single product.

	Total	Per Unit
Sales	$345,000	$35
Variable expenses	207,000	21
Contribution margin	138,000	$14
Fixed expenses	109,000
Net operating income	$29,000

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

$138,000

$40,600

$193,200

$17,400