attributable cost Ralph produces and distributes two produets. The various LLAs combine to imply a eost eurve of F + v1% + v2'b. A perplexing problem is how to alloeate the

"fixed" eosts to the period and products. Shillinglaw [1963] proposes the notion of attributable eost. The idea is to base unit eosts on what eosts would be avoided if a produet were discontinued "without changing the supporting organization strueture."

How does this relate to sunk cost, to relevant eost, and to incremental eost?

AppendixLO1