Surfing USA in California rents surfboards and standup paddle boards to beach front customers. The surfboard and paddle board is rent for the same price $60 per person per day per board and has a CM ratio of 30%. Surfing USA's fixed expenses are $84,000. Last year, sales were $360,000 and profit was $24,000. How many units need to be sold to break-even, and how many need to be sold to earn a profit of $42,000? round-up Multiple Choice 6,000 and 8,143 4,667 and 6,300 5,867 and 6,000 4,667 and 7,000