Cost Of Sales

Sir i would much appreciate if you answer this Q for me,

Antoine 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: $62,025
Shipping inwards: $9823
Selling expenses: $6213
Import Duty: $2615
Labour: $38,092
Postage and packaging to customers: $986
Factory Rent: $16,500

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

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