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 $ $1,260,000$

Selling price per pair of skis $ $420$

Variable selling expense per pair of skis $ $46$

Variable administrative expense per pair of skis $ $19$

Total fixed selling expense $ $160,000$

Total fixed administrative expense $ $130,000$

Beginning merchandise inventory $ $70,000$

Ending merchandise inventory $ $100,000$

Merchandise purchases $ $300,000$