How would one go about finding the answer for this? and what is the answer?

Question 5 1 pts The following accounts are from last year's books at Sharp Manufacturing Raw Materials Bal 87,000 93,000 5,000 Work In Process 69,000 Bal 0 (f) 251,000 82,000 e 100,000 Finished Goods 0 (g) Bal 226,000 251,000 25,000 Manufacturing Overhead 18,000 (e) 12,000 67,000 100,000 3,000 3,000 Cost of Goods Sold 226,000 (h 223,000 3,000 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? o $255,000 $251,000 o $223,000 o $226,000