Company A manufactures a product with a selling price of $80 per unit, variable costs of $50 per unit, and fixed costs of $30,000. Meanwhile, Company B sells a product for $100 per unit with variable costs of $60 per unit and fixed costs of $40,000.

• Requirement 1: Calculate the breakeven point in units and dollars for both companies.
• Requirement 2: Determine the sales needed to achieve a target profit of $20,000 for each company.
• Requirement 3: Discuss the impact of changes in selling price or variable costs on the breakeven point for both companies.