Cost of sale

A started in business on 1 April 2007. He buys clocks, repairs them in his factory and resells them. He has incurred the following costs for April 2007.

Materials $62,205
Shipping inwards $9,823
Selling expenses $6,213
import duty $2,615
Labour $38.092
Postage and packing to customers $986
Factory rent $16,500

The labour and factory rent were incurred solely on the repair of clocks. All of the clocks have been sold during the month and there is no inventory and work in progress at the end of April.

What is A’s cost of sales for the month ended 30 April 2007?

All are included as cost of sales except selling expenses and postage and packing to customers. Is it correct?