The following accounts are from last year's books at Sharp Manufacturing 157,600 Bal 524,488 Raw Materials (b) 173,000 15,480 Work In Process (f) 133,880 171,600 219,000 478,000 (b) 219,000 Finished Goods ( 524,400 46,400 ) 524,108 Manufacturing Overhead 23,800(e) 27,880 159,600 7.800 Cost of Goods Sold 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