Portia Company is a retailer of hammers. Portia pays $$3\mathrm{.}95$ for

each hammer and sells them for $$8\mathrm{.}10.$ Monthly fixed costs are

$$25,315.$ The hammer cost is the only variable cost. a$.$ What is the

contribution margin per unit? $($Round your answer to $2$ decimal

places.$)$ b$.$ What is the break$-$even point in units? $($Do not round

intermediate calculations.$)$ c$.$ How many units will Portia need to

sell to earn target profit of $$27,390?($Do not round intermediate

calculations.$)$