Use the information provided below to calculate the following:

$1$ The number of units that must be produced for January, February and March $2025$

$2$ The total production cost for March $2025$

$3$ Cost of sales for February $2025.$

INFORMATION

The information given below was supplied by Connor Manufacturers.

The expected sales for January to April $2025$ are as follows:

$\backslash$table$[[$Month$,$Units$],[$January$,10000],[$February$,12000],[$March$,11000],[$April$,15000]]$

Finished units equal to $40\%$ of the sales of the following month is expected to be in inventory at the end of each month.

Manufacturing costs per unit for January and February $2025$ include direct materials $($R$30),$ direct labour $($R$20)$ and manufacturing overheads $($R$10).$ Administration and marketing costs for January and February are budgeted at R$13$ per unit. All manufacturing and non$-$manufacturing costs are expected to increase by $10\%$ with effect from $01$ March $2025.$