The following forecasts have been made by Kempton Manufacturers: Opening inventory of finished goods: 300 units @ R240 per unit Closing inventory of finished goods: 700 units Total production cost of finished goods: 2 100 units @ R264 per unit If the first-in-first-out method is used, how much is the expected cost of sales? O A. R458 400 O B. R811 200 O C. R554 400 O D. R441 600