A management accounting system is defined as an information system that produces the information required by managers to create value and manage resources. Excellent JC Coach is a relatively successful tuition chain that specialises in offering tuition and enrichment programs for junior college students. Like many other entities that offer tuition-related services, its key objective is to be profitable in the increasing competitive environment. It is contemplating to open a centre in new Tengah housing estate. May I ask what are two examples of management accounting information that will help Excellent JC Coach to evaluate and choose the location of the new outlet. How such information from the two examples would support the decision.