The following accounts are from last year's books of Sharp Manufacturing Materials Mork In Process Finished Goods Debit Credit Orbit Credit Debit Credit Balance (a) (b) 157,400 Balance (f) 523,600 Balance 0(a) 477,000 172,500 15,100 (b) 133,700 (f) 523,600 (c) () 171,400 218,500 46,600 Manufacturing Overhead Cest of Goods Sold bebit Credit DIBLE Credit (b) 23,700 (e) 218,500 (g) 477,000 (c) (d) 27,700 159,400 7,700 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 O $172.500 $157400 O $133,700 $171400