Select the description of sensitivity analysis and how the advent of electronic spreadsheets has affected its use.

A$.$ Sensitivity analysis is the "what$-$if$"$ technique that managers use to examine how an outcome will change if the original predicted data are not achieved or if an underlying assumptio changes. The advent of the electronic spreadsheet has greatly increased the ability to explore the effect of alternative assumptions but comes at a much higher cost to companies.

B$.$ Sensitivity analysis is the difference between the selling price and variable cost per unit. The advent of the electronic spreadsheet has greatly increased the ability to explore the effe alternative assumptions at minimal cost.

C$.$ Sensitivity analysis measures how much a company can charge for its products over and above the cost of acquiring or producing them. The advent of the electronic spreadsheet ha greatly decreased the ability to explore the effect of alternative assumptions and is more expensive than previous methods.

D$.$ Sensitivity analysis is the "what$-$lf$"$ technique that managers use to examine how an outcome will change if the original predicted data are not achieved or if an underlying assumption changes. The advent of the electronic spreadsheet has greatly increased the ability to explore the effect of alternative assumptions at minimal cost.