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$)$

$R303400$

$R40000$

Materials

Purchases

Materials

Direct labour$($in respect of production$)$

Indirect labour

R$260000$

Manufacturing overheads

R$225000$

R$175000$

R$240000$

Closing inventories

Materials

R$30000$

Administrative expenses

$R20000$

Additional information:

During the year ended $31$ December $2023,60000$ units were manufactured and $50000$ units were sold.

Finished goods were valued using the first$-$in$-$first$-$out method.

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

Cost per unit

Cost of sales