If a bug in the requirements is not detected until the code is implemented, which cost will be incurred?

When a bug in the requirements is not detected until after the code has been implemented, the costs associated with addressing this issue primarily include developing new or revised test cases. This is because, upon discovering the bug, testers will need to create or modify test cases to ensure that the requirements are correctly addressed in the implementation. This action effectively involves reviewing the specifications, understanding the impacts of the bug, and constructing appropriate tests to validate that the solution adheres to the corrected requirements.

The other choices represent different aspects of the software development and testing process. For instance, defects tracking time relates to the time spent on managing and documenting issues within a defect tracking system, which is not directly associated with the creation of test cases. Test automation development time pertains to creating scripts for automated tests rather than developing new test cases manually. Lastly, the test summary report time involves documenting test results and is less relevant to the immediate need for test case development once a bug is identified. Thus, the correct cost incurred in this scenario is indeed the time spent on developing the necessary test cases.