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	$ 81,000
Wages paid to the workers who paint the figurines	$ 89,000
Wages paid to the sales manager's secretary	$ 41,000
Cost of junk mail advertising	$ 58,000

What is the total of the conversion costs above?