en 9 Walsh Corporation manufactures and sells hand-painted clay figurines of popular sports heroes. Shown below are some of the costs incurred by Walsh for last year: + red out of 2 a question Cost of clay used in production $80,000 Wages paid to the workers who paint the figurines $89,000 Wages paid to the sales manager's secretary $59,000 Cost of junk mail advertising $75,000 What is the total of the direct costs above? O a. $169,000.00 O b. $228,000.00 O c. $303,000.00 O d. $148,000.00