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

		Amount
Sales	$	861,000
Selling price per pair of skis	$	410
Variable selling expense per pair of skis	$	47
Variable administrative expense per pair of skis	$	17
Total fixed selling expense	$	130,000
Total fixed administrative expense	$	105,000
Beginning merchandise inventory	$	70,000
Ending merchandise inventory	$	110,000
Merchandise purchases	$	290,000