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.
(rÅsâ²tÉr, rÃ´â²stÉr) n. A list, especially of the names of players on a sports team or of the personnel in a military unit. [Dutch rooster, gridiron, roster (from the ruled paper used for a roster), from roosten, to roast; akin to German rÃ¶sten and English roast.] (ËrÉstÉ)