Which of the following is NOT a feature of standard cost?
A. Estimated
B. Predetermined
C. Actual
D. Basis for later comparison
E. Developed from historical data

C. Actual
Explanation: Standard costs are predetermined estimates of what a cost should be under normal conditions, used for cost control and performance measurement. They are not actual costs, which are the real costs incurred. The correct answer is “C” because actual costs are different from standard costs, which are planned and used as a basis for comparison.