Abburi Company's manufacturing overhead is 20% of its total conversion costs. If direct laboris $149,600 and if direct materials are $29,400, the manufacturing overhead is: Vignana Corporation manufactures and sells hand-painted clay figurines of popular sports heroes. Shown below are some of the costs incurred by Vignana for last year: Cost of clay used in production $74,000 Wages paid to the workers who paint the $98,000 figurines Wages paid to the sales manager's secretary $30,000 Cost of junk mail advertising $47,000 What is the total of the direct costs above