13) The following accounts are from last year's books at Sharp Manufacturing:

Raw Materials
Bal	0	(b)	154,000
(a)	164,000
	10,000

Work In Process
Bal	0	(f)	510,000
(b)	132,000
(c)	168,000
(e)	210,000
	0

Finished Goods
Bal	0	(g)	460,000
(f)	510,000
	50,000

Manufacturing Overhead
(b)	22,000	(e)	210,000
(c)	26,000
(d)	156,000
			6,000

Cost of Goods Sold
(g)	460,000

Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of cost of goods manufactured for the year?

Cost of Goods Manufactured=

A) $252,000

B) $454,000

C) $510,000

D) $460,000