The following accounts 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 is the amount of cost of goods manufactured for the year?

A) $257,250
B) $467,500
C) $522,000
D) $475,000

To calculate the cost of goods manufactured, we need to add up the total cost of all the jobs completed during the year. We can find this information in the job cost sheets:

Job 1: Direct materials = $40,000, Direct labor = $25,000, Manufacturing overhead applied = $30,000
Total cost = $95,000

Job 2: Direct materials = $53,500, Direct labor = $47,500, Manufacturing overhead applied = $57,000
Total cost = $158,000

Job 3: Direct materials = $65,000, Direct labor = $55,000, Manufacturing overhead applied = $66,000
Total cost = $186,000

Job 4: Direct materials = $28,500, Direct labor = $22,500, Manufacturing overhead applied = $27,000
Total cost = $78,000

Job 5: Direct materials = $38,000, Direct labor = $32,000, Manufacturing overhead applied = $38,000
Total cost = $108,000

Total cost of goods manufactured = $95,000 + $158,000 + $186,000 + $78,000 + $108,000 = $625,000.

Therefore, the correct answer is C) $522,000.