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 $ 66,000 Wages paid to the workers who paint the figurines $ 94,000 Wages paid to the sales manager's secretary $ 26,000 Cost of junk mail advertising What is the total of the direct costs above? $ 43,000 Haack Incorporated is a merchandising company. Last month the company's cost of goods sold was $69,000. The company's beginning merchandise inventory was $12,200 and its ending merchandise inventory was $28,500. What was the total amount of the company's merchandise purchases for the month?