I've found that you really need to work on your Gunboat multipliers as the levels go up. I currently have 9 Statues. 2x Gunboat Guardians (15% & 17%) as well as a Masterpiece that does 34%. I use power powder to boost the 34% one and in conjunction with my level 21 Gunboat I have over 100 action points at the start of a round. I use tanks so have 6x3 boats along with 8 medics and find it works well. Regarding the shards etc. I didn't know what to do with them either until I was told. You can combine them to make statues by tapping on the shards themselves, then if you're not happy with the resulting statue, break it down into a higher level crystal. Once you've got the Masterpieces you can break them down into your power powder which doubles the effectiveness of the chosen statue. I usually use two, one on Reward and one on my gunboat energy Masterpiece for the Dr T, mega crab (level 22 this time) and Imitation game. I'm currently 60.6 or so.