of the costs incurred by Vignana for last year:

Cost of clay used in production

$$83,000$

Wages paid to the workers who paint the figurines $$90,000$

Wages paid to the sales manager's secretary $$42,000$

Cost of junk mail advertising $,$$$59,000$

What is the total of the product costs above?

$$0$

$$191,000$

$$101,000$

$$173,000$