Walsh Corporation manufactures and sells hand-painted clay figurines of popular sports heroes. Shown below are some of the costs incurred by Walsh for last year: Cost of clay used $99,000 production Wages paid the workers who paint the figurines $72,000 Wages paid to the sales manager's secretary $46,000 Cost of junk mail advertising $35,000 What is the total of the direct costs above? Select one: a. $171,000.00 b. $217,000.00 c. $252,000.00 d. $118,000.00