ABS is a very strong, versatile material. Unfortunately when laser cut it generates toxic fumes, and we do not have the equipment to safely handle cutting and engraving this material.
While it looks almost exactly like clear Acrylic, Polycarbonate is much more flexible. It is a tough and useful material, but it does not laser well, and it generates toxic fumes.
Vinyl is easy to color and print on and comes in thousands of styles. Unfortunately it does not laser well and makes toxic fumes. A knife-based vinyl cutter must be used to cut and shape thin vinyl sheet.
Expanded PVC (foamboard)
The ever popular foam core will cut on the laser, but it generates toxic fumes. There are other foam products that do not have this problem, but PVC is by far the most common on the market.