Question: After learning the topic of absorption and variable costing, it shows that the focus is different with similar topic in cost accounting. The cost accounting

After learning the topic of absorption and variable costing, it shows that the focus is different with similar topic in cost accounting. The cost accounting just tries to calculate the cost only, accordingly to each kind of costing and the result of both costing will be different only if production and sales are different. Why so? Please explain by using examples! From the management accounting (MA) perspective, which costing (absorption or variable) is better? Why so? Please support your arguments with the practical and creative illustrations!

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