Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
rovÂ·er 1. (rÅâ²vÉr) n. 1. a. One that roves; a wanderer. b. A crewed or uncrewed vehicle, used especially in exploring the terrain of a planet or other celestial object.