The following accounts are from last year's books of Sharp Manufacturing Raw Materials Work In Process Bal 0 (b) 157,200 Bal o (f) 522,800 172,000 14,800 133,600 171,200 218,000 Finished Goods Manufacturing Overhead 0 (g) 23,600 (e) 27,600 Bal 476,000 (b) 218,000 522,800 46,800 159,200 7,600 Cost of Goods Sold 476,000 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 $133,600 $171,200 $172,000 $157,200