PELLE, SA is a company dedicated to the manufacturing and sales of leather shoes and bags. The data corresponding to the costs of the last financial year are as follows. There were no stocks of work in process or finished goods at the beginning, and all production started was finished during the same period. Cost item Leather used for making bags Thread, used for both products Consumption of office supplies Amount () 85.917 8.000 10.000 Soles used for making shoes 76.000 Cost of personnel for manufacturing of bags (fixed salaries) 154.083 Electricity consumption for the operation of machines 20.000 Other supplies for offices 70.000 Cost of advertising the products 80.000 Cost of personnel for manufacturing of shoes (fixed salaries) 144.400 Office rent 70.000 Wages of materials warehouse staff (fixed wages) Depreciation of the machines for cutting leather 122.068 33.000 Leather used for making shoes 65.008 Maintenance of the company's website 20.000 Depreciation of the machines for making shoes 10.000 Salaries of sales representatives 125.000 Cost of transporting final products to customers 50.000 Municipal taxes (IBI) 9.000 Fire insurance 2.800 Cost of external repairs and maintenance of all machinery 34.500 Salaries of administrative staff (fixed salaries) 185.000 Cost of banking services 50.000 REQUIRED: 1 Classify the costs above according to whether they are related to production, marketing & sales, or administration & general activities. 2 Regarding the production costs, also indicate whether they are for capacity or flexible resources, and whether they are direct or indirect in relation to the shoes and bags manufactured. 3. Determine the full production cost per unit of each type of product, knowing that the production of bags has been 12.000 units and that of shoes of 29.600 pairs. Indirect production costs are allocated based on the total number of units of product manufactured. 4. Prepare an income statement, assuming that the sale price of the bags is 50 and the price of a pair of shoes 30, and that all production has been sold. 5. How much would the profit or loss be if, producing the same quantity of units as before, sales were only 10.000 bags and 28.000 pairs of shoes? What would be the value of the remaining stocks of finished products? 6. If the normal production capacity is 14.120 bags and 32.200 pairs of shoes, what is the cost of the unused capacity? Which are the affected resources? What is the full cost per unit of the products, and how much is the profit / loss? How much is the value be of the final stock of finished products?