Spartan Systems reported total sales of $355,000, at a price of $45 and per unit variable expenses of $27, for the sales of their single product. Total Per Unit Sales $355,000 $45 Variable expenses 213,000 27 Contribution margin 142,000 $18 Fixed expenses 111,000 Net operating income $31,000 What is the amount of contribution margin if sales volume increases by 30%?