Which are true statements about cost$$volume$$profit $($CVP$)$ analysis?

Multiple select question.

It is useful for planning and for evaluating the results of actual operations as it emphasizes the cost behavior pattern of various costs.

It is useful for preparing financial statements as it emphasizes the recording of the historical cost of various assets and expenses.

It is an analytical technique that explains the impact on profit for any changes in current assets or current liabilities.

It is an analytical technique that explains the impact on profit for any changes in revenues, costs, or the volume of activity.