plugin/src/main/res/layout/toolbar_light_dark.xml

<?xml version="1.0" encoding="utf-8"?>
<com.google.android.material.appbar.MaterialToolbar
    xmlns:android="http://schemas.android.com/apk/res/android"
    xmlns:app="http://schemas.android.com/apk/res-auto"
    android:layout_height="?attr/actionBarSize"
    android:layout_width="match_parent"
    android:background="?attr/colorPrimary"
    android:elevation="4dp"
    android:touchscreenBlocksFocus="false"
    android:theme="@style/ThemeOverlay.AppCompat.Dark.ActionBar"
    app:popupTheme="@style/ThemeOverlay.AppCompat.DayNight"
    android:id="@+id/toolbar" />