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	$	1,320,000
Selling price per pair of skis	$	440
Variable selling expense per pair of skis	$	47
Variable administrative expense per pair of skis	$	17
Total fixed selling expense	$	135,000
Total fixed administrative expense	$	115,000
Beginning merchandise inventory	$	75,000
Ending merchandise inventory	$	110,000
Merchandise purchases	$	295,000

Required:

1. What was the contribution margin per unit?