The following accounts are from last year's books at Sharp Manufacturing: Raw Materials Bal ol (b) 87,000 93,000 5,000 251,000 Bal (b) (c) (e) Work In Process 01 (f) 69,000 82,000 100,000 Bal 226,000 Finished Goods 0 (g) 251,000 25,000 (f) 100,000 (b) (c) Manufacturing Overhead 18,000 (e) 12,000 67,000 3,000 (h) 3,000 Cost of Goods Sold 226,000 (h) 223,000 3,000 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? O $251,000 O $255,000 O $223,000 O $226,000