Spartan Systems reported total sales of $390,000, at a price of $45 and per unit variable expenses of $32, for the sales of their single product.

	Total	Per Unit
Sales	$390,000	$45
Variable expenses	214,500	32
Contribution margin	175,500	$13
Fixed expenses	118,000
Net operating income	$57,500

What is the amount of contribution margin if sales volume increases by 40%?