The following accounts are from last year’s books at s manufacturing: raw materials bal 0 (b) 155,000 (a) 166,500 11,500 work in process bal 0 (f) 514,000 (b) 132,500 (c) 169,000 (e) 212,500 0 finished goods bal 0 (g) 465,000 (f) 514,000 49,000 manufacturing overhead (b) 22,500 (e) 212,500 (c) 26,500 (d) 157,000 6,500 cost of goods sold (g) 465,000 s manufacturing 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?