Robber Company (June 2012)

Hello Sir, hope you are doing well.
Sir my question relates to point 5 of the above mentioned past year question.

Sir since it has stated that remaining 40% of depreciation and Insurance Cost is SPECIFIC Cost.

Could have I added a short note in my answer that although 40% Depreciation and Insurance Cost is specific. But since we cannot segregate the insurance cost from depreciation, which is a Notional Cost. We cannot exactly include the cost as a Relevant Cost.