Discussion 3: Cost-Volume-Profit Analysis and Variable costing. After studying Chapters 5 and 6 materials including the narrated lectures, complete the following activities:A. Using the Internet, review at least 3 articles on Cost-Volume-Profit Analysis and Variable Costing. Summary (300 words or more) the articles in your own words.B. As a manager, why is Cost-Volume-Profit Analysis and Variable Costing important in planning? Support your response with numerical example(s)C. Using the Internet, review at least 3 articles on Cost-Volume-Profit Analysis and Variable Costing . Summary (300 words or more) the articles in your own words.D. As a manager, discuss how you would use Cost-Volume-Profit Analysis and Variable Costing in managerial decisions Support your response with numerical example(s)Chapter 5 link:http://lectures.mhhe.com/narrated_slides/007802563x/chapter05/presentation_html5.htmlChapter 6 link:http://lectures.mhhe.com/narrated_slides/007802563x/chapter06/presentation_html5.htmlAPP format and in 700 words min. references are important.