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 $81,000 Wages paid to the sales manager's secretary Cost of junk mail advertising What is the total of the conversion costs above? $33,000 $50,000