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:

Cost of clay used in production	$	65,000
Wages paid to the workers who paint the figurines	$	90,000
Wages paid to the sales manager's secretary	$	22,000
Cost of junk mail advertising	$	47,000

What is the total of the conversion costs above?

Multiple Choice

$69,000

$155,000

$65,000

$90,000