The following accounts are from last year's books at Sharp Manufacturing: 155,800 517,200 Bal (a) Raw Materials 0 (b) 168,500 12,700 Bal (b) (c) (e) Work In Process 0 (f) 132,900 169,800 214,500 0 Manufacturing Overhead 22,900(e) 26,900 157,800 Finished Goods 469,000 214,500 Bal (f) 517,200 48,200 (b) (c) (d) 6,900 Cost of Goods Sold 469,000 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? Multiple Choice $517,200 $469,000 $255,150 $462,100