Plz help me to segregate following expenses in Fixed & Variable Category:

1.salaries, wages and and other allowances 2. Directors remuneration 3. Printing and stationery 4. Postage and Telephone 5. Vehicle running expense 6. Travelling and conveyance

5. Auditors Remuneration 7. Legal and professional charges 8. rent, rates and taxes 9.Electricity charges . 10. fees and subscription 11. Entertainment 12. Journal Expense 13. Repair and Maintenance 14. Charity and Donation 15. Penalty 16. Computer expense 17. depreciation .18, bank charges 19.warranty expense 20. store and spare consume

21. fuel and power 22.Insurance 23. flying ash and removal expense 24. cost of raw material consumed . 25. cost of packing material 26. fuel , electricity and water charges 27. other manufacturing expenses. 28. transfer price of molasses 29. communication charges 30. insurance 31. newspaper and periodical 32. utilities 33. depreciation on property, plant and equipment ,34. depreciation on investment property 35. security charges 36. board meeting expenses 37, miscellaneous expense 38. charges for defined benefit plan 39. charges for defined contribution plan 40. stores and supplies. 41. royalty and technical fee 42. inward fright and transportation