Quinnen Williams INC. manufactures and sells action figures of popular sports heroes. Shown below are some of the costs incurred by Quinnen Williams INC for last year:

Cost of material used in production	$ 71,000
Wages paid to the workers who paint the figures	$ 84,000
Wages paid to the sales manager's secretary	$ 36,000
Cost of junk mail advertising	$ 53,000

What is the total of the product costs above?

Multiple Choice

$0

$155,000

$173,000

$89,000