Set B:

1. Advantages and disadvantages of using absorption costing in restaurant business

2. Benefits and limitations of using job costing in the restaurant industry, make pricing decisions and assess the profitability

3. Differences, suitability and practicality of adopting Zero-based budgeting vs activity-based budgeting

4. Impact of sales fluctuations on the cost structure, changes in customer demand affect the proportion of fixed and variable costs