TB MC Qu. 3-74 (Algo) The following accounts are from... The following accounts are from last year's books at Sharp Manufacturing: Raw Materials Work In Process Debit Credit Debit Credit 157,600 (f) 524,400 Balance (a) 0 (b) 173,000 15,400 Balance (b) (c) (e) 0 133,800 171,600 219,000 Finished Goods Debit Credit 478,000 Balance (f) 219,000 0(g) 524,400 46,400 Manufacturing Overhead Debit Credit 23,800 (e) 27,800 159,600 (b) (c) (d) 7,800 Cost of Goods Sold Debit Credit (g) 478,000 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