Additional information:

During the year ended $31$ December $2023,60000$ units were manufactured and $50000$ units were sold.

Finished goods were valued using the first$-$in$-$firstout method.

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 $2023.$