Types of Costing

Sir, I have a few questions:

1) In which costing method the fixed cost is charged in the period in which units are sold?

A. Marginal costing
B. Absorption costing
C. Unit costing
D. Job costing

I assume it’s A – Marginal Costing, but I don’t get the wording. In absorption costing, you also effectively ‘charge’ out the fixed (production overheads) costs for the units sold while the non-prod. fixed costs are fully written off in the period. What’s the correct answer?

2) Contract Costing is not specifically mentioned in the F2 syllabus, but I still see questions regarding it. For instance, is a ship builder likely to use contract costing? A question identified it as so. And will you also identify some other examples of contact costing, just in case? Thank you.

3) A plumber uses job costing, but I have found conflicting answers regarding what an ‘accountancy firm’ uses. In some places it said job costing while others stated service costing. Please help me out.

4) This statement, is it right?
“The costs of abnormal gains and losses are not absorbed into the cost of good output, but are shown as losses and gains in the process account.”

5) Finally, when a question says ‘costs are absorbed into good units’, what does it really mean? Eg regarding normal losses, it is said that their costs ARE absorbed into that of good output. Then what about the abnormal losses? 1 unit = 1 Equivalent unit so I assume this means they DO retain their cost of production. Is that correct?