Which of the Following Is Not a Characteristic of CVP-Based

Which of the following is not a characteristic of CVP-based sensitivity analysis?

A) Disregards the various fixed-cost structures.
B) Helps managers evaluate various fixed-cost structures.
C) Helps managers evaluate various variable-cost structures.
D) Highlights the risks as fixed costs are substituted for variable costs in a company's cost structure.
E) Highlights the returns as fixed costs are substituted for various costs in a company's cost structure.