Canon Corporation provided the following account information from last year's operations: Raw Materials Bal 0 (b) 157,800 (a) 173,500 15,700 Work In Process Bal 0 (f) 525,200 (b) 133,900 (c) 171,800 (e) 219,500 0 Finished Goods Bal 0 (g) 479,000 (f) 525,200 46,200 Manufacturing Overhead (b) 23,900 (e) 219,500 (c) 27,900 (d) 159,800 7,900 Cost of Goods Sold (g) 479,000 Canon Corporation 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?