The following accounts are from last year's books at Sharp Manufacturing: 155,600 516,400 Bal (a) Raw Materials 0 (b) 168,000 12,400 Bal (b) (c) (e) Work In Process 0 (f) 132,800 169,600 214,000 0 Manufacturing Overhead 22,800 | (e) 26,800 157,600 Finished Goods 0(g) 468,000 214,000 Bal (f) 516,400 48,400 (b) (c) (d) 6,800 Cost of Goods Sold (9) 468,000 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 $254,800 $461,200 $516,400 $468,000