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.
Cock is in general use as the name for a male of other species of bird, for example Cock sparrow. Roosting is the action of perching aloft to sleep at night, and is done by both sexes. The rooster is polygamous, but cannot guard several nests of eggs at once.