The manufacturing company CURRANBILLA, manufactures living and dining room furniture. During the month of May 2.018, I provide the following data regarding its production:

	January	February
Variable cost production Materials	200	210
Variable Production Costs Labor	150	180
Indirect variable costs	60	65
Fixed Indirect Costs per unit	150	150
Fixed administrative expenses	1.500.000	1.600.000
Variable administrative expenses	100	98
Variable Selling Expenses	50	55
Fixed Selling Expenses	760.000	780.000
Units produced. Finished	18.000	19.000
Units Produced and Sold	15.000	15.500
Unit Sale Price	1.200	1.300

It is asked of you

Prepare a comparative analysis between the direct method and the variable absorption method and make suggestions for the best decision making regarding which system should be implemented in this company.