The following accounts are from last year's books at Sharp Manufacturing Raw Materials Bal 154,000 164,000 10,000 Work In Process Bal 510,000 132,000 68,000 Finished Goods Bal 0 510,000 50,000 460,000 Manufacturing Overhead 22000 () 26,000 156,000 210,000 6,000 Cost of Goods Sold 460,000 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? IO/1/18,92 O $252.000 O $454,000 O $510,000 O $460,000