Cost estimation technique

Question $2$ options:

is used to determine suppliers' and customers' process costs to expand cost visibility further across the supply chain.

is used in supply chain in purchasing, product design and development, engineering, value engineering, and manufacturing.

Attempts to capture the economic profit generated by a company by subtracting a charge for capital from net operating profit, EVA $=$ NOPAT $($Capital employed $\backslash$times Cost of Capital$)$

All of above are correct

only a and b are definitions of the cost estimation technique