A ca final rank-holder did not know the diff between marginal and absorption costing...

A senior CA once happened to interview a fresh 40th rank-holder in CA final. He asked the interviewee to state the subject he most liked and the topic of that subject which he most liked. He got the reply that is was marginal costing topic, from cost accounting subject. The senior then went on to ask him as to what was the difference between marginal and absorption costing systems, to which question, the interviewee confessed his ignorance.