Spartan Systems reported total sales of $400,000, at a price of $20 and per unit variable expenses of $11, for the sales of their single product.

	Total	Per Unit
Sales	$400,000	$20
Variable expenses	220,000	11
Contribution margin	180,000	$9
Fixed expenses	120,000
Net operating income	$60,000

What is the amount of contribution margin if sales volume increases by 30%?

rev: 03_17_2015_QC_CS-11135

$234,000

$42,000

$180,000

$78,000