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, beginning balance Merchandise inventory, ending balance Merchandise purchases Amount $924,000 $ 420 $ 50 $ 20 $210,000 $180,000 $ 82,000 $102,000 $306,000