Spartan Systems reported total sales of $374,400, at a price of $24 and per unit variable expenses of $13, for the sales of their single product.

	Total				Per Unit
Sales	$	374,400			$	24
Variable expenses		202,800				13
Contribution margin		171,600			$	11
Fixed expenses		95,000
Net operating income	$	76,600

What is the amount of contribution margin if sales volume increases by 25%?

$19,500

$15,600

$214,500

$171,600