he following accounts are from last year's books of Sharp Manufacturing: Nork In Process Raw Materials 0(f) 0 (b) 173,000 Bal 157,600 Bal 524,400 (b) 133,800 (a) 171,600 15,400 (c) 219,000 (e) Manufacturing Overhead 23,800 (e) Finished Goods 0(9) Bal 478,000 (b) 219,000 524,400 (f) (c) 27,800 (d) 159,600 46,400 7,800 Cost of Goods Sold (g) 478,000 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 $157,600 $133,800 $171,600 $173,000