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 $ 1,247,000 Selling price per pair of skis $ 430 Variable selling expense per pair of skis $ 49 Variable administrative expense per pair of skis $ 16 Total fixed selling expense $ 150,000 Total fixed administrative expense $ 100,000 Beginning merchandise inventory $ 75,000 Ending merchandise inventory $ 105,000 Merchandise purchases $ 305,000