Consider the following standard costs and budgeted information for 25 000 units: Direct Material = R21 per unit Direct Labour = R7 per hour Variable Manufacturing Overheads Varying with hours worked = R5 per hour Varying with production = R6 per unit Fixed Manufacturing Overheads = R125 000 No opening and closing inventory. It takes 2.5 labour hours to produce one unit. Required: Show the calculation of cost of sales if the actual level of output is 24 000 units