Spartan Systems reported total sales of $460,000, at a price of $20 and per unit variable expenses of $14, for the sales of their single product. Total Per Unit Sales $460,000 $20 Variable expenses 322,000 14 Contribution margin 138,000 $6 Fixed expenses 116,000 Net operating income $22,000 What is the amount of contribution margin if sales volume increases by 20%? (Round your intermediate calculations to 2 decimal places and your final answer to the nearest whole number.)

$152,000

$43,200

$165,600

$28,800