Company XYZ produces 10,000 units of a product at a total cost of $300,000.

• The variable costs incurred amount to $120,000, while the fixed costs stand at $180,000.
• Company PQR, meanwhile, produces the same product at a total cost of $270,000.
• The variable costs incurred amount to $60,000, while the fixed costs stand at $210,000.

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