CVP analysis/Kaplan exam kit 54

Dear John,

Betis ltd is considering changing the way it is structured by asking its employed staff to become freelance. Employees are currently paid a fixed salary of €240 000 per annum, but would instead be paid €200 per working day. On a typical working day, staff can produce 40 units.Other fixed cost € 400 000 per annum.
The selling price of a unit is € 60 and material costs are € 20 per unit.
What will be the effect of the change on the breakeven point of the business and the level of operating risk?

There is no explanation with the solution unfortunately. Could you please explain how to solve this?
The first part of the calculation is clear:
current breakeven point: 640 000/60-20=16 000 units
New breakeven point: 400000/ 35= 11429

I’ve been thinking since yesterday why is the new contribution is 60-20-5? Where is the 5 coming from? How it is calculated?

Thanks very much.

Have a nice evening.

Best regards,

Katalin