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.
Example Sentences for roosted. 1  Parrots jabbered and a few of them roosted in the iguana tree. 2  Then, on being called, the bird settled and roosted on the ground beside him. 3  It always, however, returned at night, and roosted among the branches of the great nwana-tree.