Sulaymaniyah Manufacturing Co. is preparing its comprehensive budget for the fiscal year 2025. The company expects sales revenue of IQD 800,000,000 with a projected increase of 10% over the previous year. Cost of Goods Sold (COGS) is estimated at 60% of sales revenue. Operating expenses, including salaries, utilities, and administrative costs, are projected at IQD 120,000,000. Sulaymaniyah Manufacturing Co. plans to allocate IQD 50,000,000 for capital expenditures to upgrade its manufacturing facilities. Additionally, the company aims to maintain a desired ending cash balance of IQD 100,000,000. Prepare Sulaymaniyah Manufacturing Co.'s comprehensive budget, incorporating sales forecasts, cost projections, investment plans, and cash flow requirements.