Company ABC produces 12,000 units of a product at a total cost of $360,000.

• The variable costs incurred amount to $144,000, while the fixed costs stand at $216,000.
• Company XYZ, on the other hand, produces the same product at a total cost of $330,000.
• The variable costs incurred amount to $72,000, while the fixed costs stand at $258,000.

Perform an analysis to determine which company has a lower breakeven point in units, providing a comprehensive rationale for your conclusion.