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.
Crostini (meaning little crusts in Italian; singular crostino) are an Italian appetizer consisting of small slices of grilled or toasted bread and toppings. The toppings may include a variety of different cheeses, meats, and vegetables, or may be presented more simply with a brush of olive oil and herbs or a sauce.