Kirkuk Construction Supplies, a supplier of construction materials in Iraq, analyzes its break-even point for the year 2024. The company's fixed costs amount to IQD 100,000,000, and the contribution margin per unit is IQD 20,000. Calculate Kirkuk Construction Supplies' break-even point in units and sales revenue. Discuss the significance of break-even analysis in business decision-making and financial planning.

51. Basra Manufacturing Company incurred total overhead costs of IQD 500,000,000 during the year. The company produced 10,000 units of product A and 15,000 units of product B. Product A required 3 machine hours per unit, while product B required 2 machine hours per unit. Calculate the overhead allocation rate per machine hour and allocate overhead costs to each product based on the machine hours consumed.