he Alpine House, Inc., is a large retailer of snow skis. The company assembled the information shown below for the quarter ended March 31:

		Amount
Total sales revenue	$	1,247,000
Selling price per pair of skis	$	430
Variable selling expense per pair of skis	$	48
Variable administrative expense per pair of skis	$	19
Total fixed selling expense	$	135,000
Total fixed administrative expense	$	100,000
Beginning merchandise inventory	$	75,000
Ending merchandise inventory	$	115,000
Merchandise purchases	$	285,000