Hyper Retailers had an inventory of 10 000 units of Product B on 01 January 2022. A further 200 000 units were expected to be purchased during 2022. The cost price of Product B is estimated to be R11 per unit during 2022 and is 10% more than the cost per unit of the opening inventory. An inventory of 25 000 units is expected on 31 December 2022. The FIFO method is used to value inventories

Use the information given below to calculate the cost of sales for 2022.