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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

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%?

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