Portia Company is a retailer of hammers. Portla pays $3.85 for each hammer and sells them for $8.15. Monthly fixed costs are $30,100. The hammer cost is the only variable cost. a. What is the contribution margin per unit? (Round your answer to 2 decimal places.) Contbution 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 Portio need to sell to earn target profit of $21930? (Do not round intermediate calculations.) Total Number of Units