Following table shows information of company A and Company B.

	Firm A	Firm B
Sales	Same	Same
Contribution Margin	Lower	Higher
Margin of Safety	Higher	Lower

Explain how break-even units of sale would change when per unit price increases by 5% and variable expenses per unit decrease by more than 5%. and What is the main difference between absorption costing and variable costing methods when we calculate per unit product cost?