Gordon, my bad, I forgot the mortar and rebar. I think you are a bit high on the price though. Last I checked portland cement was about $8 a bag, lime was about $10 a bag, a ton of masons sand was $10. IIRC the last time I built a comparable wall like this it took 4 bags of portland and less than a bag of lime. Rebar is on sale at Menards now for $2.89 per 10'. It would take 10 bars for a 40' wall. I'm surprised also that the price of the block is not higher. Right now they cost about as much as they did 2 years ago.