The breakeven points are the same under both variable costing and absorption costing.

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The breakeven points are generally different under both variable costing and absorption costing. If variable costing is used, the breakeven point (that's where operating income is $0) is computed in the usual manner. If absorption costing is used, the required number of units to be sold to earn a specific target operating income is not unique because of the number of variables involved. The breakeven point under absorption costing depends on (1) fixed manufacturing costs, (2) fixed operating (marketing) costs, (3) contribution margin per unit, (4) unit level of production, and (5) the capacity level chosen as the denominator to set the fixed manufacturing cost rate.

The Breakeven Points Are the Same Under Both Variable Costing