Babylon Bakery incurs fixed costs of IQD 50,000,000 and sells its products at IQD 10 per unit. The variable cost per unit is IQD 5. Calculate Babylon Bakery's break-even point in units and sales revenue. Discuss the significance of the break-even analysis in pricing decisions and business planning for Babylon Bakery.

71. Erbil Consulting Services is preparing its budget for the fiscal year 2025. The company anticipates total revenues of IQD 500,000,000 and variable costs of IQD 200,000,000. Fixed costs, including salaries and overhead expenses, are projected at IQD 150,000,000. Additionally, Erbil Consulting Services plans to allocate IQD 50,000,000 for capital expenditures to enhance its technological infrastructure. Outline the steps involved in preparing Erbil Consulting Services' comprehensive budget for the upcoming fiscal year, considering revenue forecasts, cost projections, and investment plans.