Spartan Systems reported total sales of $410,000, at a price of $25 and per unit variable expenses of $14, for the sales of their single product.

	Total	Per Unit
Sales	$410,000	$25
Variable expenses	229,600	14
Contribution margin	180,400	$11
Fixed expenses	111,000
Net operating income	$69,400

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

$142,000

$234,520

$40,300

$21,700