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 $ $1,376,000$

Selling price per pair of skis $ $430$

Variable selling expense per pair of skis $ $47$

Variable administrative expense per pair of skis $ $17$

Total fixed selling expense $ $140,000$

Total fixed administrative expense $ $105,000$

Beginning merchandise inventory $ $75,000$

Ending merchandise inventory $ $110,000$

Merchandise purchases $ $280,000$

Required:

Prepare a traditional income statement for the quarter ended March $31.$

Prepare a contribution format income statement for the quarter ended March $31.$

What was the contribution margin per unit?