Spartan Systems reported total sales of $350,000, at a price of $25 and per unit variable expenses of $16, for the sales of their single product.

	Total	Per Unit
Sales	$350,000	$25
Variable expenses	224,000	16
Contribution margin	126,000	$9
Fixed expenses	105,000
Net operating income	$21,000

What is the amount of contribution margin if sales volume increases by 30%? (Round your intermediate calculations to 2 decimal places and your final answer to the nearest whole number.)

$130,000

$32,500

$163,800

$17,500