The following accounts are from last year's books at S Manufacturing: Work In Process Bal (a) 158,000 Raw Materials @ (6) 174,08 16,000 (f) 526,000 Bal (b) (c) 134,000 172,000 220,000 Manufacturing Overhead 24,000(e) 28,000 160,000 Finished Goods (8) 526,000 46,000 Bal (f) 220,000 480,000 (b) (c) (d) 8, eee (6) Cost of Goods Sold 480,000 S Manufacturing 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 O $472.000 $480.000 $259,000 $526,000