15. The following accounts are from last year's books of Sharp Manufacturing: Raw Materials Bal (a) 154,000 164,000 10,000 Work In Process Bal 510,000 (b) 132,000 168,000 210,000 Finished Goods Bal (1) 0 460,000 510,000 50,000 Manufacturing Overhead 22.000 26,000 156,000 210,000 6,000 Cost of Goods Sold 460,000 Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of direct materials used for the year? A) $164,000 B) $154,000 C) S132,000 D) $168,000