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fro first 12 parcels, cost is 12$ per parcel
after that 8$ per parcel.

find: did they ship more than 40?

S-1
the total number must be greater than 12.
n>12

12*12 + (n+3-12)8 >= 400
12*12 + (n-9)*8 >= 400
upon solving this we get, n>= 41

this is sufficient to get to answer.

S-2
that means again total was greater than 12. n>12

12*12 + (n-12)*8 / n = 9

upon solving this, we get n= 48
this is also sufficient.

each choice alone is sufficient.
option D

Bunuel
A warehouse uses Metro Courier to ship parcels. Metro Courier charges $12 per parcel for the first 12 parcels shipped in a day and $8 for each parcel after the first 12. If the warehouse used only Metro Courier on Tuesday, did the warehouse ship more than 40 parcels on Tuesday?

(1) If the warehouse had shipped 3 additional parcels on Tuesday, its shipping cost for that day would have been at least $400.
(2) The warehouse’s average (arithmetic mean) shipping cost per parcel on Tuesday was $9.

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