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 $ 83,000 Wages paid to the workers who paint the figurines $ 90,000 Wages paid to the sales manager's secretary $ 42,000 Cost of junk mail advertising $ 59,000 What is the total of the conversion costs above?