What to include???

[A_hma_d]

Laura imports a range of couches, chairs, tables and occasional furniture from China and must put her own branding on the items and complete all necessary safety checking to meet Australian regulations and laws. she give us the following information for outdoor table and chair settings:
invoice price $350 per unit (+$35 GST)
import duties $4000 per shipment of couches, chairs, tables and occasional furniture
Modification $80 per unit
sales commission 10% of selling price of all stock sold
cost of labels $100 per 100
Advertising $500 per month
in september 2010, Laura imported 200 outdoor settings and by 31 December, 176 had been sold at $760 plus 76 GST each.
calculate the unit cost of one outdoor setting. 

[Somye]

350 + 80 + (100/100) = $431

Other values are period costs, because import duties relates to lots of things, sales commission doesn't relate to cost of stock and advertising again relates to lots of items, and isn't on a per item basis.

[A_hma_d]

Thanks
Would you please calculate the Gross profit for the four months ended 31 December 2010?
how would this be done???