Which of the Following Is True Concerning Value-Engineering

Which of the following is true concerning value-engineering?

A) The goal of value-engineering is to eliminate locked-in costs.
B) After a product's design has been value-engineered, costs are difficult to influence.
C) When and how costs are locked in are more important than when and how costs are incurred.
D) Value-engineering does not work when dealing with direct costs.
E) Value-engineering activities reduce both value-added and non-value-added costs.