procedure. Like when a project starts of building a bridge iron and steel is required when it is applied at the beginning it may not be used further because the rods may have once used for particular purpose may not be required any more. So this cost can be referred as sunk cost. Total Cost: Total Cost refers to all the costs which occur during the production cycle of certain project. The major components of Total Cost are: ?         Prime Cost ?         Work Cost or Manufacturing Cost ?         Production Cost ?         Selling and Distribution Cost. Unavoidable Cost: Unavoidable Costs are those cost which cannot be avoided in any circumstances. This cost will take place whatever may be the situation. For example, a sudden rise in the price of input cost, a government regulation which was unexpected to happen or occurring of any shortages of the inputs which can escalate the prices of the input cost. These types of costs are unavoidable in nature and are hence referred as Unavoidable Cost. 3.)The major uses of Activity Based Costing can be seen below as follows: It helps in determining that which products, 3.) Activity Based Costing (ABC) is the part of Cost Accounting. In Activity Based Accounting system the accounting technique allows a firm to determine the actual cost associated with each output and the services produced by the firm without regard to the structure of the organization. It identifies activities in an organization and assigns the cost of each activity resource