0.5 5 TB MC Qu. 3-63 (Algo) The following accounts are from last year's books... The following accounts are from last year's books of Sharp Manufacturing: points X Raw Materials Work In Process Debit Credit Debit Credit 00:44:06 Balance (a) 0 (b) 154,800 166,000 11,200 Balance (b) 0 (f) 513,200 132,400 (c) 168,800 (e) 212,000 0 eBook Print References Finished Goods Manufacturing Overhead Debit Credit Debit Balance (f) 0(g) 513,200 464,000 (b) (c) 22,400 (e) 49,200 (d) 26,400 156,800 Cost of Goods Sold Debit Credit (g) 464,000 Credit 212,000 6,400 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?