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$)$ R$303400$

Materials R$40000$

Purchases

Materials R$260000$

Direct labour$($in respect of production$)$ R$225000$

Indirect labour R$175000$

Manufacturing overheads R$240000$

Closing inventories

Materials R$30000$

Administrative expenses R$20000$

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.