Spartan Systems reported total sales of $440,000, at a price of $25 and per unit variable expenses of $17, for the sales of their single product. Total Per Unit Sales $440,000 $25 Variable expenses 299,200 17 Contribution margin 140,800 $8 Fixed expenses 114,000 Net operating income $26,800 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.)

$166,500 $68,250 $183,040 $36,750