Which Among the Following Is a Goal of Value Analysis

Which among the following is a goal of value analysis?

A) To reduce costs by using cheaper components and materials in such a way as to not affect the product quality
B) To reduce production costs by reducing production quantity
C) To reduce production costs by automation of the processes involved
D) To reduce production costs by avoiding the algebraic break-even analysis and using the graphic break-even analysis
E) To reduce production costs by reducing the fixed costs and the sunk costs