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: $60,000 $91,000 Cost of clay used in production Wages paid to the workers who paint the figurines Wages paid to the sales manager's secretary Cost of junk mail advertising $23,000 $40,000 What is the total of the conversion costs above? Multiple Choice O $60,000 $63,000 O $91,000 $151,000