Alka Trucking distributes a single product. The companys sales and expenses for last month follow: Total Per Unit Sales $ 936,000 $ 60 Variable expenses 592,800 38 Shape Shape Shape Shape Shape Contribution margin 343,200 $ 22 Fixed expenses 253,600 Shape Shape Shape Shape Shape Shape Shape Net operating income $ 89,600 Shape Shape Shape Shape Shape Shape s 3. Explain the cost-volume-profit analysis from a managers perspective. What are five elements? What are benefits? (10 marks)