The following accounts are from last year's books at Sharp Manufacturing: Raw Materials Work Pa Dabit Credit Debit 0 (b) Balance (a) 0 (f) $10,000 164,000 10,000 154,000 Balance (b) (c) Finished Goods 132,000 168,000 210,000 0 Manufacturing Overhead Debit Credit 22,000(e) 26,000 156,000 Debit 0 (9) Balance (f) Credit 460,000 (b) (c) (d) 210,000 510,000 50,000 6,000 Cost of Goods Sold Debit Credit (9) 460,000 Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of cost for the year? Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of cost of goods mor for the year? Multiple Choice O $252,000 O $450,000 O $510,000 $460,000