Spartan Systems reported total sales of $450,000, at price of $30 and pervenite pense of 521 for the sales of their single product Sales Variable expenses Total Per Unit $450,000 $30 315,000 21 Contribution margin 135,000 $9 Fixed expenses 115,000 Net operating income $20,000 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) $150,000 $ $21,000 $189.000 $49.000