Portia Company is a retailer of hammers. Portia pays $4.10 for each hammer and sells them for $8.45. Monthly fixed costs are $31,755. The hammer cost is the only variable cost.

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 $22,620? (Do not round intermediate calculations.)