Spartan Systems reported total sales of $374,400, at a price of $24 and per unit...

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Accounting

Spartan Systems reported total sales of $374,400, at a price of $24 and per unit variable expenses of $13, for the sales of their single product.

Total Per Unit
Sales $ 374,400 $ 24
Variable expenses 202,800 13
Contribution margin 171,600 $ 11
Fixed expenses 95,000
Net operating income $ 76,600

What is the amount of contribution margin if sales volume increases by 25%?

$19,500

$15,600

$214,500

$171,600

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