Company STU produces 20,000 units of a product at a total cost of $600,000.

• The variable costs incurred amount to $240,000, while the fixed costs stand at $360,000.
• Company VWX, on the other hand, produces the same product at a total cost of $540,000.
• The variable costs incurred amount to $120,000, while the fixed costs stand at $420,000.

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