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 $ 820,000

Selling price per pair of skis $ 410

Variable selling expense per pair of skis $ 46

Variable administrative expense per pair of skis $ 16

Total fixed selling expense $ 145,000

Total fixed administrative expense $ 110,000

Beginning merchandise inventory $ 70,000

Ending merchandise inventory $ 110,000

Merchandise purchases $ 305,000

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?