Portia Company is a retailer of hammers. Portia pays $4.15 for each hammer and sells them for $8.70. Monthly fixed costs are $32,760 The hammer cost is the only variable cost. a. What is the contribution margin per unit? (Round your answer to 2 decimal places.) Contribution Margin per unit b. What is the break-even point in units? (Do not round intermediate calculations.) Break Even Point units C. How many units will Portia need to sell to earn target profit of $28,210? (Do not round Intermediate calculations.) Total Number of Units