must use excel. please show your work/equations

Nike is looking at the value of their running shorts. If they sell the following pair of shorts for $29.75, what is their marginal contribution per pair ($ XXX)? (Enter the value without dollar sign Nike Shorts - Bill of Materials Materials/1 shorts Black Exterior Nylon Dark Blue Stripe Light Blue Stripe Blue Edge Piping Elastic Waist band Draw String Interior Lining Nike Logo Thread Amount Units 480 Sq inches 20 Inches 15 Sq inches so inches 30 inches 50 inches 420 Sq inches 20 Inches Data from Cost Accounting Department Material Cost $ Per Amount Black Exterior Nylon $0.0075 Sq inches Dark Blue Stripe $0.0095 Sq inches Light Blue Stripe $0.0122 Sq inches Blue Edge Piping $0.0030 Inches Elastic Waist band $0.0060 Inches Draw String $0.0020 inches Interior Lining $0.0088 Sq Inches Nike Logo Thread $0.0002 Inches Labor Cost Rate $12.00 per Hour Labor Required per 100 pairs 15 Hours Cutting 20 Hours Sewing 5 Hours Packaging Factory Direct Overhead Costs in a factory making 400,000 shorts/year Management/Supervision $ 250,000 Utilities $ 120,000 Maintenance $ 133,000 Quality Assurance $ 82,000