4 8 tona (f) The following accounts are from last year's books of Sharp Manufacturing: Raw Materials Debit Credit Balance (b) 157,600 (a) 173,000 15,400 Work In Process Debit Credit Balance 524, 480 (6) 133,800 (c) 171,600 (e) 219,000 @ Finished Goods Debit Credit Balance (9) 478,800 (f) 524,400 46,400 Manufacturing Overhead Debit Credit (b) 23,880 (e) 219,000 (c) 27,800 159,600 7,800 Cost of Goods Sold Debit Credit cal 478,000 (d) Shop unes job-order conting and apples manufacturing overhead to jobs based on direct labor costs. What is the amount of direct materials used for the year