Winter Leisure is a retailer of snowboards. The information below is for the quarter ended December 31: Total sales revenue Selling price per snowboard Variable selling expense per snowboard Variable administrative expense per snowboard Total fixed selling expense Total fixed administrative expense Merchandise inventory, ending balance Merchandise inventory, beginning balance Merchandise purchases Amount $1,421,000 $ 490 60 30 $390,000 $ 360,000 $ 89,000 $ 109,000 $ 339,000