Spartan Systems reported total sales of $380,000, at a price of $35 and per unit variable expenses of $21, for the sales of their single product.

	Total	Per Unit
Sales	$380,000	$35
Variable expenses	228,000	21
Contribution margin	152,000	$14
Fixed expenses	116,000
Net operating income	$36,000

What is the amount of contribution margin if sales volume increases by 20%?

rev: 03_17_2015_QC_CS-11135

$182,400

$152,000

$43,200

$28,800