Which is a correct distinction between Value Engineering and Value Analysis?

Which is a correct distinction between Value Engineering and Value Analysis?
A . Value Engineering is applied to improve evolving designs and Value Analysis is applied to improve existing products
B . Value Engineering is applied to manufactured and constructed products and Value Analysis is applied to services and business processes
C . Value Analysis is applied to determine required cost and performance targets and Value Engineering is applied to realize those targets
D . Value Analysis and Value Engineering, while similar, differ in that they employ different process steps

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Answer: A