The correct answer is: A. budgeted
Budgeted costs are used in the planning function of management. They are estimates of future costs that are used to create budgets and forecasts. Budgeted costs are based on historical data, current conditions, and management expectations. They are used to set prices, control costs, and make decisions about the future.
Standard costs are predetermined costs that are used to control costs. They are set based on ideal conditions and are not adjusted for changes in actual conditions. Standard costs are used to calculate variances, which are used to identify areas where costs are out of control.
Period costs are costs that are incurred during a specific period of time, such as a month or a quarter. They are not directly related to the production of goods or services. Period costs are typically expensed in the period in which they are incurred.
None of these options is the primary emphasis of budgeted costs. Budgeted costs are used in the planning function of management.