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.
(Definition of âfosterâ from the Cambridge Advanced Learnerâs Dictionary & Thesaurus Â© Cambridge University Press) See all translations. us â /ËfÉsÂ·tÉr, ËfÉs-/. âº to take care of a child as if it were your own, usually for a limited time, without being the childâs legal parent.