Please show work for #23 please

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 $90,000 D) $155,000 22) In a job-order costing system, which of the following events would trigger recording date on a job cost sheet? A) The purchase of raw materials B) The payment of fire insurance on the factory building The payment for product advertising D) None of the above 23) A partial listing of costs incurred during March at Boba Fett Corporation appears below: Factory supplies Administrative wages and salaries Direct materials Sales staff salaries Factory depreciation Corporate headquarters building rent Indirect labor Marketing Direct labor $9,000 $85,000 $126,000 $30,000 $33,000 $43,000 $26,000 $65,000 $99,000 The total of the manufacturing overhead costs lisie d above for March is