The following accounts are from last year's books at Sharp Manufacturing: Raw Materials Beg Bal 0 74,300 (b) (a) 79,000 4,700 Finished Goods Beg Bal 0 227,300 (g) (f) 252,000 24,700 Work in Process Beg Bal 0 252,000 (f) (b) 64,800 (c) 82,800 (e) 104,400 0 Manufacturing Overhead (b) 9,500 104,400 (e) (c) 12,700 (d) 79,500 2,700 (h) 2,700 Cost of Goods Sold (g) 227,300 2,700 (h) 224,600 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? $224,600 $252,000 $227,300 $249,300