The following accounts are from last year's books at Amazon Inc Bal 155,600 Bal 516,400 Raw Materials (6) 168,000 12,400 (b) Work In Process () 132,800 169,600 214,000 8 Manufacturing Overhead 22,800(e) 26,800 157,600 1442 468,000 (6) Bal () 214,600 Finished Goods (8) 516,400 48,400 (a) 6,880 Cost of Goods Sold 468.000 Amazon uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of cost of goods manufactured for the year? Multiple Choice $461200 $468.000 $254.800 5516,400 The following partially completed T-accounts summarize transactions for Target Manufacturing during the year Raw Materials 4,550 4,750 Beg Bal 8,100 Beg Bal 21,750 Work in Process 3,650 5,750 8,058 7,850 Beg Bal Finished Goods 1,750 21,750 19,950 7,850 Manufacturing Overhead 2,350 3,050 2,750 tages & Salaries Payable 19,950 Beg Bal Cost of Goods Sold 19,950 2,050 11,100 Beg Bal Target's manufacturing overhead applied was Multiple Choice $2,750 $3,050 $13,800 $7850 b