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

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
... ______ .