• Company PQR produces 8,000 units of a product at a total cost of $200,000.
• The variable costs incurred amount to $80,000, while the fixed costs stand at $120,000.
• Company STU, on the other hand, produces the same product at a total cost of $180,000.
• The variable costs incurred amount to $40,000, while the fixed costs stand at $140,000.

Analyze which company has a lower breakeven point in units, providing detailed justification for your conclusion.