The following accounts are from last year's books of Sharp Manufacturing: Raw Mater ials Work In Process Bal 156,000 Bal 518,000 169,000 133,000 170,000 215,000 13,000 Finished Goods Manuf actur ing Overhead Bal 470,000 (b) 215,000 518,000 48,000 27,000 158,000 7,000 Cost of Goods Sold 470.000 Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of direct ma the year? Multiple Choice $169.000