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	$	1,386,000
Selling price per pair of skis	$	420
Variable selling expense per pair of skis	$	46
Variable administrative expense per pair of skis	$	18
Total fixed selling expense	$	140,000
Total fixed administrative expense	$	115,000
Beginning merchandise inventory	$	65,000
Ending merchandise inventory	$	105,000
Merchandise purchases	$	315,000

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?