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 wages paid to the workers who paint the figurines Wages paid to the sales manager's secretary Cost of junk mail advertising $ 81,000. $ 89,000 $ 41,000 $ 58,000 What is the total of the conversion costs above?