Portia Company is a retailer of hammers. Portia pays $4.60 for each hammer and sells them for $8.65. Monthly fixed costs are $30,375. The hammer cost is the only variable cost. a. What is the contribution margin per unit? (Round your answer to 2 decimal places.) Contribution Marcin per unit b. What is the break-even point in units? (Do not round intermediate calculations.) Broak Even Point units c. How many units will Portia need to sell to eam target profit of $21,870? (Do not round Intermediate calculations.) Total Number of Unit