9 The following accounts are from last year's books of Sharp Manufacturing 522,800 Balance (a) (b) 172,000 14,800 157,200 Balance (b) 802 Wack In Process Dabis 01 (1) 133,600 171,200 218,000 0 Manufacturing Gerhand Credit 23,600 (0) 27,600 159,200 Finished Goods wi Credit 218,000 Balance (1) 0 (9) 522,800 46,800 476,000 (b) (e) (d) 7,600 Coat of Good Said babit Credit (9) 476,000 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? Multiple Choice $133,600