Bal (a) Raw Materials 0 (b) 93,000 5,000 87.000 251,000 Bal (b) (c) (e) Work In Process 0 (1) 69,000 82,000 100,000 0 Bal (0) Finished Goods 0 (9) 251,000 25,000 226,000 Manufacturing Overhead (b) 18.000 (e) 100.000 (c) 12,000 (d) 67,000 3,000 3,000 16. The accounts shown are from last year's books at Sharp Manufacturing. Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What's the amount of cost of goods manufactured for the year?
A. $226,000
B. $223,000
OC. $255,000
O D. $251,000​