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

Amount

Sales $ $1,176,000$

Selling price per pair of skis $ $420$

Variable selling expense per pair of skis $ $47$

Variable administrative expense per pair of skis $ $20$

Total fixed selling expense $ $140,000$

Total fixed administrative expense $ $100,000$

Beginning merchandise inventory $ $65,000$

Ending merchandise inventory $ $115,000$

Merchandise purchases $ $295,000$

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?