I was going to make the point about labor as well, but this looks to be a "labor of love", not looking for a profit, so labor can maybe be considered as free?
Even with free labor, restoring any motorcycle - except a short list of exceptionally collectible bikes - is a losing proposition. Costing out the many hours of work at any realistic price shrinks that list quite a bit.
It's a fun hobby though, and one gets a usable motorcycle when done (OK, maybe not done, there always seems to be more stuff to do).