Erbil Electronics Ltd. manufactures and sells smartphones. The company's fixed costs amount to IQD 150,000,000, and the variable cost per unit is IQD 200. If Erbil Electronics Ltd. sells its smartphones for IQD 500 each, calculate the company's break-even point in units and sales revenue. Perform a CVP analysis to determine the company's profitability at various sales levels and discuss the implications for pricing and production decisions.