2) Which of the following is the type of cost calculated with a scientific and engineering approach and before production starts at the beginning of the period? A. Semi-variable costs B. Standard...

2)
Which of the following is the type of cost calculated with a scientific and engineering approach and before production starts at the beginning of the period?

A. Semi-variable costs
B. Standard costs
C. Actual costs
D. Variable costs
E. Production costs
F. Fixed costs