Spartan Systems reported total sales of $420,000, at a price of $30 and per unit variable expenses of $21, for the sales of their single product. Total Per Unit Sales $420,000 $30 Variable expenses 294,000 21 Contribution margin 126,000 $9 Fixed expenses 112,000 Net operating income $14,000 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.) $162,000 $70,000 $176,400 $30,000