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	$	1,364,000
Selling price per pair of skis	$	440
Variable selling expense per pair of skis	$	48
Variable administrative expense per pair of skis	$	17
Total fixed selling expense	$	150,000
Total fixed administrative expense	$	110,000
Beginning merchandise inventory	$	70,000
Ending merchandise inventory	$	100,000
Merchandise purchases	$	300,000

Required:

1. Prepare a traditional income statement for the quarter ended March 31.

2. Prepare a contribution format income statement for the quarter ended March 31.

3. What was the contribution margin per unit?