The following accounts are from last year's books of Sharp Manufacturing: Raw Materials Debit Credit Balance 0 (b) 154,000 (a) 164,000 10,000 Work In Process Debit Credit Balance 0 (f) 510,000 (b) 132,000 (c) 168,000 (e) 210,000 0 Finished Goods Debit Credit Balance 0 (g) 460,000 (1) 510,000 50,000 Manufacturing Overhead Manufacturing Overhead Debit Credit (b) 22,000 (e) 210,000 26,000 (d) 156,000 6,000 Cost of Goods Sold Debit Credit 460,000 Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct laboricosts. What is the amount of direct materials used for the year? $154,000 $132.000 $168,000 $164,000 The following accounts are from last year's books of Sharp Manufacturing: Raw Materials Debit Credit Balance 0 (b) 154,000 (a) 164,000 10,000 Work In Process Debit Credit Balance 0 (f) 510,000 (b) 132,000 (c) 168,000 (e) 210,000 0 Finished Goods Debit Credit Balance 0 (g) 460,000 (1) 510,000 50,000 Manufacturing Overhead Manufacturing Overhead Debit Credit (b) 22,000 (e) 210,000 26,000 (d) 156,000 6,000 Cost of Goods Sold Debit Credit 460,000 Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct laboricosts. What is the amount of direct materials used for the year? $154,000 $132.000 $168,000 $164,000