2 Portia Company is a retailer of hammers. Portia pays $4.75 for each hammer and sells them for $8.55. Monthly fixed costs are $29,640. The hammer cost is the only variable cost. 1 a. What is the contribution margin per unit? (Round your answer to 2 decimal places.) points per unit eBook Print References b. What is the breakeven point in units? (Do not round intermediate calculations.) c. How many units will Portia need to sell to earn target prot of $22,040? (Do not round intermediate calculations.)