The following accounts are from last year's books at Sharp Manufacturing Raw Materials Work In Process Debit Credit Debit Credit (b) (f) 511,600 Balance (a) 154,400 Balance (b) 165,000 10,600 132,200 168,400 211,000 (e) Finished Goods Manufacturing Overhead Debit Credit Debit Credit Balance (8) 211,000 (f) 462,000 (6) () 511,600 49,600 eeel 22,200 (e) 26,200 156,480 6,200 Cost of Goods Sold Debit Credit (8) 462,000 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? $511,600 $455,800 $252.700 $462.000