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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:

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$60,000Wages paid to the workers who paint the figurines$91,000Wages paid to the sales manager's secretary$23,000Cost of junk mail advertising$40,000

What is the total of the conversion costs above?

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