The following accounts are from last year's books at Sharp Manufacturing Bal (a) Bal Raw Materials 06) 165,500 10,900 Work in Process 132.300 (b) 168.600 (e) 211,500 Finished Goods Bal Okp (b) 296 512.400 49.400 Manufacturing Overhead 22.300(e) 26.300 156.600 Cost of Goods Sold 463,000 154,600 512.400 463.000 211.500 6300 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? $512.400 $456.700 $463.000 $253,050