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 $76,000 Wages paid to the workers who paint the figurines $99,000 Wages paid to the sales manager's secretary $31,000 Cost of junk mail advertising $48,000 What is the total of the direct costs above