Here are a few items for discussion for this assignment:1. Give some synonymous terms for traceable and non-traceable costs.2. Is the focus on variable or fixed costs in this module?3. Give a name for an expanded contribution margin income statement.4. Are we using actual or estimated costs for planning purposes?5. Why do companies allocate costs?6. If non-traceable costs are not allocated to the various operating units within an organization who ends up paying these costs?