Select the best answer for the question. Bal Raw Materials 0 (b) 93,000 5,000 87,000 (a) Bal 251,000 (b) Work In Process 0 (0) 69.000 82.000 100,000 (C) Finished Goods Bal 0 (9) 226,000 251,000 25,000 (d) Manufacturing Overhead (b) 18,000 (e) 100,000 12,000 67.000 (h) 3,000 3,000 10. The accounts shown are from last year's books at Sharp Manufacturing. Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What's the amount of cost of goods manufactured for the year