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Question - 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?

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