Spartan Systems reported total sales of $480,000, at a price of $30 and per unit variable expenses of $21. for the sales of their single product. Per Unit Total $480,000 336,000 Sales Variable expenses $30 Contribution margin 144,000 Fixed expenses 118,000 Net operating Income $26,000 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.) $175,500 O $34,500 O $201,600 O $80,500