Which of the following is TRUE concerning valueengineering?

A.

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

B.

After a product's design has been valueengineered, costs are difficult to influence.

C.

The goal of valueengineering is to eliminate lockedin costs.

D.

Valueengineering activities reduce both valueadded and nonvalueadded costs.

E.