The noun (Substantiv/Nomen) Folgekosten is feminine in German. Therefore, the correct definite article in the nominative singular is die. So, you say: die Folgekosten.
follow-up costs
This word is composed and its gender is always determined by the root word.
Kosten, die zusätzlich zu den ursprünglichen Kosten entstehen, weil etwas Bestimmtes getan oder angeschafft wurde.
Costs that arise in addition to the original costs because something specific has been done or purchased.
Man muss die Folgekosten bei der Anschaffung bedenken.
You have to consider the follow-up costs when making a purchase.