TB MC Qu. 3-73 The following accounts are from last year's books ... The following accounts are from last year's books of Sharp Manufacturing: Work In Proce points 512,400 Raw Materials (b) 165,500 10,900 154,600 Bal (b) (30275 132,300 168,600 211,500 463,000 (6) 211,500 Finished Goods (8) 512,400 49,400 Manufacturing Overhead 22,00 (e) 26,300 156, 600 Cost of Goods Sold 463,000 Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of direct materials use Multiple Choice O $165,500