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

Sales $=$ $$1,386,000$

Selling price per pair of skis $=$ $$420$

Variable selling expense per pair of skis $=$ $$48$

Variable administrative expense per pair of skis $=$ $$20$

Total fixed selling expense $=$ $$130,000$

Total fixed administrative expense $=$ $$115,000$

Beginning merchandise inventory $=$ $$75,000$

Ending merchandise inventory $=$ $$110,000$

Merchandise purchases $=$ $$300,000$

$1.$ 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?