The following accounts are from last year's books at Sharp Manufacturing: Raw Materials Work In Process Finished Goods Debit Credit Debit Credit Debit Credit 514,800 466,000 (b) Balance (a) 213,000 0 (b) 167,000 11,800 Balance (f) 155,200 Balance (b) (c) (e) 0 (f) 132,600 169,200 213,000 Manufacturing Overhead Debit Credit 22,600 (e) 26,600 157,200 0 (9) 514,800 48,800 (d) 6,600 0 Cost of Goods Sold Debit Credit (g) 466,000 Sharp 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 $254,100 $459,400 $514,800 $466,000