6. The following accounts are from last year's books at Sharp Manufacturing: Raw Materials 77,000 (b) Beg Bal 82,000 5,000 Finished Goods 255,000_ Work in Process Beg Bal 230,000 (g) 0 255,000( 6,000 Beg Bal 84,000 Overhead 11,000 105,000 (e) 13,000 78,000 3,000 3,000 Cost of Goods Sold 230,000 227,000 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? A. $252,000 B. $227,000 $230,000 D. $255,000 Ya-3