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 68,00 $ 0 95,00 $ 0 27,00 $ 0 44,00 $ 0 Wages paid to the sales manager's secretary Cost of junk mail advertising What is the total of the direct costs above? A) $68,000 B) $207,000 C) $122,000 D) $163,000