The following accounts are from last year's books of Sharp Manufacturing: Raw Materials Debit Credit 0 (b) Balance (a) 31 167,500 12,100 155,400 Balance (b) (c) (e) Work In Process Debit Credit 0 (f) 515,600 132,700 169,400 213,500 0 Manufacturing Overhead Debit Credit 22,700(e) 213,500 26,700 157,400 6,700 Finished Goods Debit Credit Balance (f) 0 (9) 467,000 515,600 48,600 (b) (c) (d) Cost of Goods Sold Debit Credit (9) 467,000 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? Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct la materials used for the year? Multiple Choice 26 $132,700 $155,400 $167,500 $169,400