The track team needs new uniforms. The students plan to sell plush toy tigers (the school mascot) for $5 each. The students find three companies online that sell stuffed mascots. Company A sells 12 tigers for $33.24. Company B sells 16 tigers for $44.80. Company C charges $41.10 for 15 tigers.

a. Which company has the lowest cost per tiger?

b. If they use that company, how much profit will the students make for each tiger sold?