Please assist urgently: Border Limited manufactures bicycle bells. The following information was extracted...

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Accounting

Please assist urgently:
Border Limited manufactures bicycle bells. The following information was extracted from the records of Border Limited for the year ended 31 December 2023:
Opening inventories
Finished goods(20000 units) R303400
Materials R40000
Purchases
Materials R260000
Direct labour(in respect of production) R225000
Indirect labour R175000
Manufacturing overheads R240000
Closing inventories
Materials R30000
Administrative expenses R20000
Additional information:
1. During the year ended 31 December 2023,60000 units were manufactured and 50000 units were sold.
2. Finished goods were valued using the first-in-first-out method.
3. There was no closing or opening inventories in the work-in-progress account.
Required:
Calculate the "Cost of sales" line-item as it will appear in the statement of profit or loss and other comprehensive income of Border Limited for the year ended 31 December 2023.
Materials consumed Blank 1. Fill in the blank, read surrounding text.
Cost per unit Blank 2. Fill in the blank, read surrounding text.
Cost of sales Blank 3. Fill in the blank, read surrounding text.

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