1138. Costs that are planned in future and has not been incurred are known as

A. designed-in costs
B. locked-in costs
C. value added cost
D. both a and b
✅ The correct answer is option A.
Costs that are planned in future and has not been incurred are known as designed-in costs. Design to cost is the process of reducing cost in the requirements and design phase of a project.

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