Portia Company is a retailer of hammers. Portia pays $3.95 for each hammer and sells them for $8.40. Monthly fixed costs are $27,145. The hammer cost is the only variable cost. Required: a. What is the contribution margin per unit? b. What is the break-even point in units? c. How many units will Portia need to sell to earn target profit of $30,705 ? Complete this question by entering your answers in the tabs below. What is the contribution margin per unit? Note: Round your answer to 2 decimal places