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 product costs above?