What supporting points could be made over allocation of indirect marketing costs, by the proponents of each side, in the full-cost versus contribution-margin controversy?

What supporting points could be made over allocation of indirect marketing costs, by the proponents of each side, in the full-cost versus contribution-margin controversy?

What supporting points could be made over allocation of indirect marketing costs, by the proponents of each side, in the full-cost versus contribution-margin controversy?

Which of the two concepts do you advocate, and why?