The following accounts are from last years books at Sharp Manufacturing:

Raw Materials
Debit		Credit
Balance	0	(b)	155,800
(a)	168,500
	12,700

Work In Process
Debit		Credit
Balance	0	(f)	517,200
(b)	132,900
(c)	169,800
(e)	214,500
	0

Finished Goods
Debit		Credit
Balance	0	(g)	469,000
(f)	517,200
	48,200

Manufacturing Overhead
Debit		Credit
(b)	22,900	(e)	214,500
(c)	26,900
(d)	157,800
			6,900

Cost of Goods Sold
Debit		Credit
(g)	469,000

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

$255,150

$462,100

$517,200

$469,000