Najaf Retailers, a clothing retailer, is conducting a break-even analysis for its operations. The company's fixed costs amount to IQD 200,000,000, and the contribution margin per unit is IQD 50,000. Calculate Najaf Retailers' break-even point in units and sales revenue. Additionally, perform a sensitivity analysis to assess the impact of changes in variable costs and selling price on the break-even point. Discuss the implications of the analysis for Najaf Retailers' pricing strategy and cost management efforts.