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.

	Total	Per Unit
Sales	$390,000	$25
Variable expenses	249,600	16
Contribution margin	140,400	$9
Fixed expenses	109,000
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