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.
rout (plural routs) 1  A troop or group, especially of a traveling company or throng. 2  A disorderly and tumultuous crowd; a mob; hence, the rabble; the herd of common people. 3  The state of being disorganized and thrown into confusion.  The act of defeating and breaking up an army or another opponent.