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The following accounts are from last year's books of Sharp Manufacturing Raw Materials Work In Process Bal 0 (b) 154,400 Bal (f) 511,600 165,000 10,600 132,200 168,400 211,000 Finished Goods Manufacturing Overhead Bal 0 (g) 22,200 (e) 26,200 462,000 (b) 211,000 511,600 49,600 156,400 6,200 Cost of Goods Sold 462,000 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 $154,400 $165,000 $168,400 $132,200