The following accounts are from last year's books of Sharp Manufacturing: Bal (a) Raw Materials (b) 164,500 10,300 154,200 Bal 510,800 (b) (c) (e) Work In Process (f) 132, 100 168,200 210,500 8 Manufacturing Overhead 22, 100(e) 26,100 156,200 Bal Finished Goods (9) 510,800 49,800 461,000 (b) 210,500 (c) (d) 6,100 Cost of Goods Sold 461,000 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 $164.500 $154,200 $132.100 $168,200