The following accounts are from last year's books of Sharp Manufacturing: Work In Process Bal 157,400 523,600 Raw Materials 0 (b) 172,500 15,100 (a) Bal (b) (c) (e) 0 (f) 133,700 171,400 218,500 0 Finished Goods Bal 0 (9) 477,000 218,500 Manufacturing Overhead 23,700 | (e) 27,700 159,400 (f) (b) (c) (d) 523,600 46,600 7,700 Cost of Goods Sold (9) 477,000 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 $172,500 $157,400 $133,700 $171,400