The following accounts are from last year's books of Sharp Manufacturing: Bal (a) Raw Material 0 (b) 169,000 13,000 156,000 Bal 518,000 (b) (c) (e) Work In Process 0 () 133,000 170,000 215,000 0 Manufacturing Overhead 23,000(e) 27,000 158,000 Finished Goods 0 (9) Bal (f) 470,000 (b) 215,000 (c) 518,000 48,000 (d) 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 materials used for the year? Multiple Choice 156 AM