Company MNO produces 15,000 units of a product at a total cost of $450,000.

• The variable costs incurred amount to $180,000, while the fixed costs stand at $270,000.
• Company PQR, meanwhile, produces the same product at a total cost of $405,000.
• The variable costs incurred amount to $90,000, while the fixed costs stand at $315,000.

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