Vignana 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 $66,000 $94,000 37 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 $26,000 $43,000 What is the total of the direct costs above