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: $73,000

Wages paid to the workers who paint the figurines: $85,000

Wages paid to the sales manager\'s secretary: $37,000

Cost of junk mail advertising: $54,000

What is the total of the product costs above?

A. $0

B. $69,000

C. $155,000

D. $159,000