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 Wages paid to the workers who paint the figurines Wages paid to the sales manager's secretary Cost of junk mail advertising $ 65,000 $ 90,000 $ 22,000 $ 47,000 What is the total of the product costs above? A) $0 B) $69,000 C) $155,000 D) $159,000 Cost of clay used in production Wages paid to the workers who paint the figurines Wages paid to the sales manager's secretary Cost of junk mail advertising $ 65,000 $ 90,000 $ 22,000 $ 47,000 What is the total of the conversion costs above? A) $65,000 B) $69,000 C) $90,000 D) $155,000 Direct materials Utilities, factory Administrative salaries $ 113,000 $ 5,000 Indirect labor Sales commissions Depreciation of production equipment Depreciation of administrative equipment Direct labor $ 81,000 $ 25,000 $ 48,000 $ 20,000 $ 30,000 $ 129,000 Advertising 135,000 The total of the manufacturing overhead costs listed above for September is: A) $586,000 B) $50,000 C) $292,000 D) $30,000