Absorption costing

Which of the following are practical reasons for using absorption costing?
(i) To establish the profitability of different products
(ii) To aid decision making by focusing on product contribution
(iii) To encourage management to produce more goods in order to absorb all allocated overheads
(iv) To value closing inventory in accordance with accounting principles
A (i) and (iii)
B (ii) and (iv)
C (i) and (iv)
D (ii) and (iii)
answer: c

my question is,
**To encourage management to produce more goods in order to absorb all allocated overheads, it could be a reason for absorption costing so that we can charge overhead cost into the cost unit, right?
or is it related to marginal cost?