Methods

In the absorption costing we include all the costs including variable and fixed costs in the production costs like this:

Sales
less: costs
Direct material
Direct labour
Variable overheads
Fixed overheads
Total production cost
Profit

In the marginal costing we include all the marginal costs in the production costs but not fixed costs like this.

Sales
less: costs
Direct material
Direct labour
Variable overheads
Total production cost
Fixed overheads
Profit

In both methods, fixed costs are included but the point is that whether we should include them in the production costs or not. But what is the point of these methods because the fixed costs are deducted anyways?