The following accounts are from last year's books at Sharp Manufacturing: Raw MaterialsBal0(b)154,000(a)164,000   10,000  Work In ProcessBal0(f)510,000(b)132,000  (c)168,000  (e)210,000   0  Finished GoodsBal0(g)460,000(f)510,000   50,000  Manufacturing Overhead(b)22,000(e)210,000(c)26,000  (d)156,000     6,000Cost of Goods Sold(g)460,000       Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of cost of goods manufactured for the year?

A. $510,000
B. $252,000
C. $454,000
D. $460,000


Answer: A

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