Marginal costing-contribution

Fixed expenses are incurred irrespective of the quantity of products produced. And profit is an expense for the organisation (considering the separate legal entity concept). Profit is like an expense which the entity has to incur for recieving the funds at the beginning from its investors (I.e owners or shareholders). One cannot allocate the profit and fixed expenses to each product produced exactly same everytime. The joint costs incurred also works on the same funda as they cannot also not be allocated exactly between the products and by products manufactured. Though it is quite hypothetical to say that fixed cost and profit are joint cost but it can be said so looking at the accounting principles and logics.