Sales $ 1,189,000 Selling price per pair of skis $ 410 Variable selling expense per pair of skis $ 47 Variable administrative expense per pair of skis $ 19 Total fixed selling expense $ 145,000 Total fixed administrative expense $ 110,000 Beginning merchandise inventory $ 75,000 Ending merchandise inventory $ 115,000 Merchandise purchases $ 310,000 What was the contribution margin per unit? Note: Round your final answer to nearest whole dollar