The following accounts are from last year's books at Rand Manufacturing: Bal 157,200 Raw Materials o(b) 172,000 14,800 Work In Process o(t) 133,600 171,200 218,000 522,800 Bal (b) (c) (e) 476,000 Bal (f) Finished Goods Olg) 522,800 46,800 Manufacturing Overhead 23,600(e) 27,600 159,200 (b) 218,000 (d) 7600 Cost of Goods Sold 476,000 (g) Jewels Mfg 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? O $476,000 $257.600 (b) (c) (e) 133,600 171,200 218,000 476.000 Bal (f) Finished Goods Okg) 522,800 46,800 Manufacturing Overhead 23,600e) 27,600 159,200 218,000 (b) (c) (d) 7600 Cost of Goods Sold 476,000 Jewels Mfg 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? $476,000 $257,600 O $522,800 O $468,400