The following accounts are from last year's books of Sharp Manufacturing: Raw Materials Work In Process Finished Goods Manufacturing Overhead Cost of Goods Sold Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit (f) 518,800 Balance 471,000 215,500 (g) Balance (a) @ (b) 169,5ee (g) 518,888 471,000 156,200 Balance (b) (c) (e) (b) (c (d) 133, 1ee 170,2ee 215,500 23,100(e) 27,100 158,20 13,3ee 47, see 7,100 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 $169.500 O $156.200 156.200 O $133.100 O $170.200 Koczela Incorporated has provided the following data for the month of May: Inventories: Work in process Finished goods Beginning Ending $24,000 $19,800 $53,680 $57,000 Additional Information: Direct materials Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to work in Process $64.eee $94.eee $70,000 $68,888 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: Multiple Choice $233.000 O. O $231,000 O $220.000 $226.000