Calculate the expected cost of sales for the year ended $31$

December $2022$ from the information provided below. $(4$ marks$)$

INFORMATION The following forecasts were made by Supra

Manufacturers for $2022$ in respect of its finished goods: Inventory

on $01$ January $2022100$ units @ R$50$ each Inventory on $31$ December

$2022400$ units Cost of production of finished goods during $20221$

$200$ units @ R$60$ each The first$-$in$-$first$-$out method is used to value

inventories.