Portia Company is a retailer of hammers Porta pays $4.00 for each hammer and sells them for $8.65 Monthly fixed costs are $29.295 The hammer cost is the only variable cost. a. What is the contribution margin per unit? (Round your answer to 2 decimal places.) Cantu Margin per un b. What is the break even point in units? (Do not round intermediate calculations.) c. How many units will Portia need to sed to earn target profit of $32.550? (Do not round intermediate calculations.)