Which of the following statements is not true of non-value-added activities? a) Activities can be considered non-value-added in some scenarios and value-added in others. b) Eliminating non-value-added activities will not result in significant cost savings if the resources consumed by those activities are not eliminated. c) An activity is defined as non-value-added from the customers perspective. d)If a manager is creative enough, all non-value-added activities can be eliminated completely.