Planned cost is rolled up from Requested Allocations for plans in the Planning or Requested state and from Resource allocations for plans in the Confirmed or Allocated state. While requesting resources from a group, if a resource role is specified, the planned cost is calculated from the hourly rate of the specified role.
Source; https://docs.servicenow.com/bundle/washingtondc-it-business-management/page/product/resource-management/reference/rsrc-plan-form-tabs.html
B is not what we want, we are asked about planned cost on resource request, and distribution of costs is about distributing costs among a group of records. Look for "planned cost" in the table of the article I'm linking
https://docs.servicenow.com/bundle/washingtondc-it-business-management/page/product/resource-management/reference/rsrc-plan-form-tabs.html
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