Exercise 5: MARCO Marco S.A. is a French company that produces and sells two products, A and B. A uses two raw maheriaks X and Y for its producton, It is organized in fwe departments: Administration, Maintenance, Purchasing. Production and Sales department. The Administrasion and Maintenance are support departments and the three others are considered as operational departments. The Administrafion department estimates that in works equaly for each other department. The Maimenance department spends 80\% of its time for the production workshop os 20% department. The drivers for the operational departments are the following: - Purchasing X or Y kg purchased - Production: direct labor hours - Sales: finished good units sold The following data was reoorded for last monthe Indirect costs: -Administration-Maintenance-Purchasing-Production-Salesdepartment120000500005000012650065500 Diect costs: -MaterialXpurchases:-MaterialYpurchases:1000kg,foratotalamountof50300e3000kg,foratotalamountof120750 - Direct laber 22050 hours of whict 10250 for the product A and 11800 for the product B. Each hour costs 14.00 - Sales force comrtissions: 3\% of the sales tevenue imventories: -BeginningmaterialXinventory:-BeginningmaterialYinventory:-BeginningproductAimentory.-BeginningproductBimventory:300Kgfor500Kgfor50unitsfor100unitsfor207002925049000E78800 Materials consumption by the two products. -BytheproductA:-BythepeoductB:500KgofmaterialX1500KgofmaterialY600KgofmaterialX1000KgofmaterialY Volume produced: 370 units for A 480 units for 8 Volume sold: 400unitsofAwithaunitsalepriceof500unitsofBwithaunitsalepriceof1200950E Question: Calculate the full cost and the net Income on sales with a Functional Based Costing approach