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	$	70,000
Wages paid to the workers who paint the figurines	$	96,000
Wages paid to the sales manager's secretary	$	28,000
Cost of junk mail advertising	$	45,000

What is the total of the product costs above?

• $0

• $73,000

• $166,000

• $169,000