An example of an unallocated cost is research and development.

Name: An example of an unallocated cost is research and development.
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Unallocated costs are indirect costs that cannot be specifically traced to a particular product, department, or activity. Research and development expenses are generally considered unallocated costs as they benefit the organization as a whole and cannot be directly attributed to a specific product or service.

An Example of an Unallocated Cost Is Research and Development