The following accounts are from last year's books of Sharp Manufacturing: Raw Materials Debit Credit Balance (a) 156,000 0 (6) 169,000 13,000 Work In Process Debit Credit (f) Balance (b) 518,000 133,000 170,000 215,000 (e) Finished Goods Debit Credit 470,000 Balance (f) 0 (8) 518,000 48,000 Manufacturing Overhead Debit Credit (b) 215,000 23,000 (e) 27,000 158,000 (d) 7,000 Cost of Goods Sold Debit Credit 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