E-10 Mr. Maruf has just joined in the Pizza Hut, the world's famous pizza manufacturer, as an accountant. After joining there he prepared his first financial statements for the year ended December, 2011. In preparing Income Statement he considered the salary of a supervisor as operating expense. The supervisor was engaged in attending the customers who place order over phone. But the senior accountant is not happy about such recording. He thoughts the supervisor's salary should be treated as manufacturing cost. Required: Provide your opinion about the arguments of Mr. Maruf and the Senior Accountant.