单选题 In approximating costs, the estimator considers the possible causes of variation of the cost estimates, including{{U}} {{/U}}.
A. budget B. plan C. risk D. contract

【正确答案】 C
【答案解析】[分析] 在估算成本时，估算者会考虑成本估算偏差的潜在原因，包括风险。