The correct answer is: A. has meaning.
Goodness of fit is a measure of how well a model fits the data. A good model will have a high goodness of fit, which means that the data points are close to the line of the model. If the goodness of fit is low, then the model does not fit the data well and is not useful for predicting future values.
In the context of cost and cost drivers, goodness of fit is a measure of how well the cost driver explains the variation in costs. A good cost driver will have a high goodness of fit, which means that the costs vary in a predictable way with the cost driver. If the goodness of fit is low, then the cost driver does not explain the variation in costs well and is not useful for predicting future costs.
If the goodness of fit has meaning, then the relationship between cost and cost driver is economically plausible. This means that the cost driver is a good predictor of costs and can be used to make decisions about how to control costs.
If the goodness of fit has no meaning, then the relationship between cost and cost driver is not economically plausible. This means that the cost driver is not a good predictor of costs and cannot be used to make decisions about how to control costs.
C and D are incorrect because they do not make sense in the context of the question.