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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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