Winter Leisure is a retailer of snowboards. The information below is for the quarter ended December $31$:

Amount

Total sales revenue $ $861,000$

Selling price per snowboard $ $410$

Variable selling expense per snowboard $ $40$

Variable administrative expense per snowboard $ $20$

Total fixed selling expense $ $200,000$

Total fixed administrative expense $ $170,000$

Merchandise inventory, beginning balance $ $81,000$

Merchandise inventory, ending balance $ $101,000$

Merchandise purchases $ $314,000$

Required:

$1.$ Prepare a traditional income statement for the quarter ended December $31.$

$2.$ Prepare a contribution format income statement for the quarter ended December $31.$

$3.$ What was the contribution toward fixed expenses and profits for each snowboard sold during the quarter? $($Do not round intermediate calculations. Round your final answer to nearest whole dollar.$)$

$4.$ What would operating income be if only $1,600$ snowboards were sold in a quarter? You can assume no change to fixed expenses will occur if sales decline to $1,600$ snowboards. $($Do not round intermediate calculations. Round your final answer to nearest whole dollar.$)$