Plasticmodels Plasticmodels is engaged in the manufacture of pvc toys at its factory in Gratallops. In addition to the section where the toys are made, the company has two additional departments: one of marketing and distribution and another of administration and human resources. It also has two service departments: maintenance and energy. The first step allocation costs for this year has the following values: Energy 4.400 Maintenance Manufacturing (*) Distribution Administration 7.400 31.400 (*) 810 machine hours worked during this year. 4.320 2.000 Maintenance department performs maintenance work on machinery in both departments: Energy and Manufacturing. Worksheets of maintenance engineers say 20 hours worked in Energy and 80 hours worked in Manufacturing. Energy department provides 10% of kilowatts to Maintenance and the rest to Manufacturing department. The company has the following inventory data information: Element PVC In goings Purchases 8.000 kg at 3,7 /kg Begin, inventory Work in progress 3.500 kg. Total value 11.950 None production (toys) Finished goods (toys) 2 80 toys at 89 /unit Ending inventory 1.500 kg 200 toys with 100% of pvc and 40% of MOH None The company uses the FIFO method. Sales have been 1.080 pvc toys at 125 /unit. Required: 1. Calculate the cost of direct material pvc (1 point). 2. Complete the second step allocation (1 point). 3. Calculate finished goods cost per unit (1 point). 4. Valuate ending work in process production (1 point). 5. Income statement under absorption costing (2 points). 6-Imagine that 30% of manufacturing overhead in Manufacturing department was variable cost and the rest were fixed costs. How much is the cost per unit of a toy under absorption costing with idle capacity method, knowing that the normal capacity is 900 machine working hours (2 points). XGM (2015)