Spartan Systems reported total sales of $395,000, at a price of $50 and per unit variable expenses of $34, for the sales of their single product.

	total	per unit
sales	395,000	50
variable expenses	197,500	34
Conribution margin	197,500	16
fixed expenses	119,000
net operating income	78,500

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

$197,500

$94,200

$237,000

$62,800