Portia Company is a retailer of hammers. Portia pays $4.40 for each hammer and sells them for $8.80. Monthly fixed costs are $31,680. The hammer cost is the only variable cost. 3 1. What is the contribution margin per init? (Round your answer to 2 decimal places.) Contribution Margin per unit 5. What is the break-even point in units? (Do not round intermediate alculations.) Break-Even Point units b. What is the break-even point in units? (Do not round intermediate calculations.) 5:00 Break-Even Point units c. How many units will Portia need to sell to earn target profit of $23,760? (Do not round intermediate calculations.) Total Number of Units