Financial Breakeven Analysis Is Superior to Accounting Profit Breakeven Analysis

Financial breakeven analysis is superior to accounting profit breakeven analysis because it

A) is easier to compute.
B) considers fixed costs while the accounting profit breakeven does not.
C) uses straight-line depreciation rather than the MACRS method.
D) considers the economic opportunity costs of the initial investment.
E) considers the contribution margin while the accounting profit breakeven does not.