Spartan Systems reported total sales of $490,000, at a price of $25 and per unit variable expenses of $18, for the sales of their single product.

Total Per Unit Sales $490,000 $25 Variable expenses 352,800 18

Contribution margin 137,200 $7

Fixed expenses 119,000

Net operating income $18,200

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.)