The following accounts are from last year's books et Sharp Manufacturing: Raw Materials 86,000 Beg Bal 92,000 6,000 Finished Goods Beg Bal 239.000(9) 265,000 26.000 Work In Process Beg Bal 265,000 70,000 88.000 107,000 16,000 14,000 73,000 107,000 te) ( 4000 4,000 Cost of Goods Solo 4,000 235.000 Sharp uses job-order costing and applies monufactuning overneed to jobs based on direct lebor costs. What is the amount of cost of goods manufactured for the yeor? O $235.000 O $265,000 O $261000 O $239,000