2 Portia Company is a retailer of hammers Portis pays 54.65 for each hammer and sell them for $8.40. Monthly fed costs are $23,250. The hammer cost is the only variable cost a. What is the contribution margin per unit? (Round your answer to 2 decimal places) Contributor Margin per unit b. What is the break-even point in units? (Do not round Intermediate calculations.) Break Even Point units How many units will Portia need to sell to earn target profit of $25,500? (Do not round intermediate calculations. tal Number of Units