T-ACCOUNTS below are from last year's books at Shapiro Manufacturing Company Bal Raw Materials 01 (b) 166,500 11,500 514,000 155,000 Bal (b) (c) (0) Work In Process 0 (E) 132,500 169,000 212,500 0 Manufacturing Overhead 22,500 (0) 26,500 157,000 Pinished Goods Bal 0 (9) 212,500 514,000 49,000 465,000 (b) (c) (d) 6,500 (9) Cost of Goods Sold 465,000 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