He following accounts are from last year's books of Sharp Manufacturing: Raw Materials Bal 0 (b) 156,000 (a) 169,000 13,000 Work In Process Bal 0 (f) 518,000 (b) 133,000 (c) 170,000 (e) 215,000 0 Finished Goods Bal 0 (g) 470,000 (f) 518,000 48,000 Manufacturing Overhead (b) 23,000 (e) 215,000 (c) 27,000 (d) 158,000 7,000 Cost of Goods Sold (g) 470,000 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

$133,000

Explanation:

The amount of direct material used for the year is $133,000 plus the direct material used is also debited to work in process. And the $133,000 is come from work in process account in (B)

All other information i.e to be given is not relevant. Hence, ignored it

And, the direct material used is come from

= Opening inventory + purchase of raw material - ending inventory

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i think the answer to your question is b. directive