solution of this question and calculate contribution margin per pair

The Alpine House, Inc. is a large retailer of winter sports equipment Here is an income statement for the company's Ski department for a recent quarter. THE ALPINE HOUSE, INC. Income Statement-Ski Department For the Quarter Ended March 31 Sales Less: Cost of goods sold Gross margin Less: Operating expenses: Selling expenses $60,000 Administrative expenses 20,000 Net income $560,000 390,000 170,000 40 80,000 $ 90,000 On average, skis sell for $800 per pair. Variable selling expenses are $50 per pair of skis sold. The remaining selling expenses are fixed. The administrative expenses are 17.5% variable and 82.5% fixed. The company does not manufacture its own skis, it purchases them from a supplier for $450 per pair