Sharon's Kayak Livery, located on a local river, rents kayaks and provides transportation for kayaks and customers. A rental and transportation package is priced at $20 per person and earns a Contribution Margin ratio of 30%. Sharon's Kayak Livery's fixed expenses are $84,000. Last year, sales were $400,000 and profit was $36,000. How many packages need to be sold to break-even, and how many need to be sold to eam a profit of $42,000 ? 4,200 and 6,300 6,000 and 8,143 14,000 and 21,000 1,800 and 2,100