Hupana Running Company produces running shoes for elite runners. They are working on calculating their contribution margin per pair of shoes. They sell the shoes for $214.92 and have the following costs: $25.00 leather, $26.15 other raw materials, $31.12 direct labor, and $19.22 in variable manufacturing overhead. What is the contribution margin per unit sold? $163.77 $113.43 $132.65 $215.26