The following accounts are from last year's books of Sharp Manufacturing: 18 Raw Materials Work In Process Finished Goods Debit Credit Debit Credit Debit Credit Balance (a) a) 0 (b) b 170,500 520,400 Balance (f) ( 473,000 156,600 Balance (b) (c) (e) X ol (g) 520,400 47, 400 0 (f) ( 133,300 170,600 216,500 01:23:55 13,9001 Cost of Goods Sold eBook Debit Credit Manufacturing Overhead Debit Credit 23,300 (e) 27, 300 158, 600 216,500 (9) (b) (c) (d) 473,000 7,300 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 $133,300 O $170,500 $156,600 O $170.600