Save Answer The following accounts are from last year's books of Sharp Manufacturing Rav Materials Work In Process Bal 154,000 Dal 10,000 132,000 148,000 210,000 Pinished Goods Manufacturing Overhead 60,000 (b) 2,000(e 6,000 210,000 50.000 Cost of Goods Sold Sharp usen job order costing and applies manufacturing overhea to jobs based on direct labor costs. What is the amount of direct materials used for the yoar? $164,000 $154,000 $132,000 $168,000