Juan Alavanca is evaluating the risk of two companies in the machinery industry: The Gearing Company and Hebelkraft, Inc. Alavanca used the latest fiscal year's financial statements and interviews with managers of the respective companies to gather the following information: The Gearing Company Hebelkraft, Inc. Number of units produced and sold 10 million 25 million Sales price per unit $1,000 $150 Variable cost per unit $250 $50 Fixed operating cost $400 million $150 million Fixed financing expense $80 million $50 million Based on this information, the breakeven points for The Gearing Company and Hebelkraft, Inc. are: O 0.64 million and 2 million units, respectively. 0 1 million and 1.5 million units, respectively. O 1.5 million and 2 million units, respectively