1) Identify suitable cost drivers for each cost element / head listed in a separate column against each cost element mention in the annual report of AMBUJJA CEMENT.

https://www.ambujacement.com/Upload/Content_Files/annual-reports/Ambuja-Cement-Annual-Report-Full.pdf

2) Based on the cost drivers identified, identify whether the particular head of cost should be grouped as -

  Variable cost  Fixed cost