he following accounts are from last year's books at Sharp Manufacturing Raw Materials Work In Process (f) 510,000 132,000 168,000 210,000 164,000 10,000 Pinished Goods Manufacturing Overhead 460,000 (b) 210,000 22,000 26,000 156,000 nal (e) so,000 Cost of Goods Sold Sharp usepborder costing and applies manufacturing overhead to jobs based on direct labor costs what is the amount of cost of goods manufactured for the year? $252,000 $454,000 $510,000 $400,000