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?

Raw Materials Bal 87,000 0 93,000 6,000 Work In Process Bal 0 69,000 82.000 100,000 0 251,000 Finished Goods Bal 0 251,000 25,000 226,000 Manufacturing Overhead b) 8,000 2,000 7,000 00,000 c) d) Cost of Goods Sold 226,000 3,000 223,000 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