Spartan Systems reported total sales of $390,000, at a price of $25 and per unit variable expenses of $16, for the sales of their single product.

TotalPer UnitSales$390,000$25Variable expenses249,60016

Contribution margin140,400$9

Fixed expenses109,000

Net operating income$31,400

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

$40,600

$196,560

$17,400

$138,000