The following information has been extracted from the trial balance of Tile Africa CC, a manu Time left 0:27:25 reporting date of 31 December 2020: N$ Dr/(Cr) Sales (800,000) Finished goods - 1 Jan 2020 80,000 Work in progress - 1 Jan 2020 60,000 Raw materials - 1 Jan 2020 70,000 Purchases of raw materials 150,000 Variable production cost 120,000 Fixed production overheads 100,000 Additional information . During the year there was an abnormal spillage of raw materials of N$20,000. Fixed production overheads are allocated at N$2 per unit based on normal capacity of 50,000 units. The actual production for 2020 was 40,000 units. Closing inventory is as follows Raw materials N$70,000. Work in progress N590.000 and Finished goods N540.000 N$270,000 work in progress were transferred to finished goods Required Calculate the cost of sales expense