The following accounts are from last year's books of Sharp Manufacturing 154,000 Bal la Raw Materials ob) 164,000 10,000 Work In Process Okt) 132,000 168,000 210,000 510,000 Bal (b) ic el Bal 460,000 Finished Goods Og 510,000 50,000 Manufacturing Overhead 22.000kel 26.000 156,000 210,000 b) Icl Idi 6,000 Cost of Goods Sold 460,000 (a 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? Select one O A $168,000 OB $154,000 OC $164,000 OD $132.000