Spartan Systems reported total sales of $380,000, at a price of $35 and per unit variable expenses of $21, for the sales of their single product.
| Total |
Per Unit |
| Sales |
$380,000 |
$35 |
| Variable expenses |
228,000 |
21 |
| Contribution margin |
152,000 |
$14 |
| Fixed expenses |
116,000 |
|
| Net operating income |
$36,000 |
|
What is the amount of contribution margin if sales volume increases by 20%?