Why do managers want to distinguish between value-added activities and non-value-added activities? O A. Managers seek to eliminate, or at least reduce as much as possible, value-added activities. Separating these from non-value-added activities helps focus attention on the costs to be examined for potential reductions. O B. Managers seek to enhance and improve value-added activities to expand their perceived value to the customer. Separating these from non-value-added activities allows managers to trace direct costs to the cost object(s). O C. Managers seek to eliminate, or at least reduce as much as possible, non-value-added activities. Separating these from value-added activities helps focus attention on the costs to be examined for potential reductions. OD. Managers seek to enhance and improve non-value-added activities to expand their perceived value to the customer. Separating these from value-added activities helps focus attention on ways to maximize customer appeal