The correct answer is: A. predetermined.
A standard cost is a predetermined cost, which is a cost that is set in advance of production. It is used to compare actual costs to planned costs, and to identify areas where costs can be improved.
A historical cost is a cost that is based on actual costs incurred in the past. It is not used for planning or control purposes.
An actual cost is a cost that is incurred during the production process. It is used to compare to standard costs to identify areas where costs can be improved.
A final cost is a cost that is incurred after the production process is complete. It is used to determine the profitability of a product or service.