The following accounts are from last year's books of Sharp Manufacturing:

Raw Materials
Bal	0	(b)	156,400
(a)	170,000
	13,600

Work In Process
Bal	0	(f)	519,600
(b)	133,200
(c)	170,400
(e)	216,000
	0

Finished Goods
Bal	0	(g)	472,000
(f)	519,600
	47,600

Manufacturing Overhead
(b)	23,200	(e)	216,000
(c)	27,200
(d)	158,400
			7,200

Cost of Goods Sold
(g)	472,000

Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of direct materials used for the year?

Multiple Choice

• $170,400

• $156,400

• $133,200

• $170,000