Question

in a cost - benefit analysis, costs and benefits can also be referred to as
pros and cons.
highs and lows.
gains and losses.
strengths and weaknesses.

Explanation:

In cost - benefit analysis, costs represent what is lost (losses) and benefits represent what is gained (gains). "Pros and cons" is more general for weighing arguments, "highs and lows" is about peaks and troughs (not specific to cost - benefit), and "strengths and weaknesses" is about internal attributes. So "gains and losses" is the most accurate as benefits are gains and costs are losses.

Answer:

gains and losses.