1. Mr. Zakariya the new junior cost accountant joined your company and wants to follow Absorption costing, but you as a senior cost manager rely on Marginal costing. How would you convince Mr. Zakariya in this situation? Explain.

2. Use the below numerical figures of your companys production unit along with the theoretical aspects during the convincing process to Mr. Zakariya about marginal costing.

Particulars	Products
	A	B	C
	OMR	OMR	OMR
Direct material	30,000	120,000	12,000
Direct wages	36,000	36,000	6,000
Factory overheads: Fixed Variable	12,000 15,600	6,000 36,000	6,000 18,000
Selling overheads: Fixed Variable	6,000 8,400	3,600 24,000	2,400 12,000
Sales	128,000	204,000	64,000