If non-traceable costs are not allocated to the various operating units within an organization, who ends up paying these costs?

omsailogistic

I would like to answer your question in the following example

Particulars.......Unit 1........Unit 2.......Unit 3.........Total
Sales.............. 500 ........ 200 ........ 100 ......... 800
(-) Variable..... 300 ........ 100 ......... 50 .......... 450
Cost.............. ___ ........_____......_____........._____
Contribution.... 200 ........ 100 ......... 50 ......... 350
(-) Traceable... 100 ......... 40 ......... 20 ......... 160
Cost.............. ____ ........____........_____.........._____
UnitWise Profit. 100 .......... 60 .......... 30 .......... 240
Non
Traceable .................................................. ....... 100Cost........................................... ......................______
Organizational Profit ........................................ 140
.................................................. .....................______ .