The following accounts are from last years books at Sharp Manufacturing: Raw Materials Bal 0 (b) 155,400 (a) 167,500 12,100 Work In Process Bal 0 (f) 515,600 (b) 132,700 (c) 169,400 (e) 213,500 0 Finished Goods Bal 0 (g) 467,000 (f) 515,600 48,600 Manufacturing Overhead (b) 22,700 (e) 213,500 (c) 26,700 (d) 157,400 6,700 Cost of Goods Sold (g) 467,000

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?