Spartan Systems reported total sales of $360,000, at a price of $20 and per unit variable expenses of $13, for the sales of their single product.

	Total	Per Unit
Sales	$360,000	$20
Variable expenses	234,000	13
Contribution margin	126,000	$7
Fixed expenses	106,000
Net operating income	$20,000

What is the amount of contribution margin if sales volume increases by 40%? (Round your intermediate calculations to 2 decimal places and your final answer to the nearest whole number.)

rev: 03_17_2016_QC_CS-44872, 03_18_2016_QC_CS-44872

$36,400

$132,000

$15,600

$176,400