The financial break$-$even method is superior to the accounting break$-$even method because the financial break$-$even

method:

A$.$ includes the economic opportunity costs of the investment.

is equivalent to sensitivity analysis.

B$.$ provides an economic profit over and above the required rate of return.

C$.$ is more complicated to calculate.

D$.$ covers the fixed costs of production, which the accounting break$-$even does not.