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:
What is the total of the direct costs above?
| Cost of clay used in production | $ | 65,000 |
| Wages paid to the workers who paint the figurines | $ | 90,000 |
| Wages paid to the sales manager's secretary | $ | 22,000 |
| Cost of junk mail advertising | $ | 47,000 |
