Cost Classification 14. ANZB Financial Services Limited is an Indian banking and financial services company headquartered in Chennai, Tamil Nadu. Apart from lending to individuals, the company grants loans to micro, small and medium business enterprises. Listed below are several costs incurred in the loan division of ANZB Financial Services Limited. 0 Remuneration of the loan division manager. (W) Cost of Printer Paper, File Folders, View Binders, Ink, Toner & Ribbons used in the loan division C) Cost of the division's MacBook Pro purchased by the loan division manager last year. (iv) Cost of advertising in business newspaper by the bank, which is allocated to the loan division. Cost Classification Controllable by the loan division Direct cost of the loan Sunk Cost manager division Uncontrollable the loan Indirect Cost of the loan Out of Pocket division manager division Cost Required For each Cost, indicate which of the above mentioned Cost Classification best describe the cost Note- More than one classification may apply to the same cost item