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

Item Amount Total Sales Revenue $150,000 Selling price per pair of skis $750 Variable Selling Expense per $50 pair of skis Variable Administrative Expense $10 per pair of skis Total Fixed Selling Expense $20,000 Total Fixed Administrative $20,000 Expense Beginning Merchandise $30,000 Inventory Ending Merchandise Inventory $40,000 Merchandise Purchases $100,000