Which of the following is TRUE concerning value$-$engineering$?$

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Part $1$

A$.$

When and how costs are locked in are more important than when and how costs are incurred.

B$.$

The goal of value$-$engineering is to eliminate locked$-$in costs.

C$.$

After a$$ product's design has been value$-$engineered$,$ costs are difficult to influence.

D$.$

Value$-$engineering activities reduce both value$-$added and non$-$value$-$added costs.

E$.$

Value$-$engineering does not work when dealing with direct costs