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	$ 60,000
Wages paid to the workers who paint the figurines	$ 91,000
Wages paid to the sales manager's secretary	$ 23,000
Cost of junk mail advertising	$ 40,000

What is the total of the conversion costs above?

Multiple Choice

$60,000

$63,000

$91,000

$151,000