The following accounts are from last year's books at Sharp Manufacturing: Work In Process Raw Materials 0 l (b) 154,400 0 (f) 511,600 Bal (a) 165,000 132,200 Bal (b) (c) (e) 10,600 168,400 211,000 0 Finished Goods Manufacturing Overhead 22,200 (e) 0(g) 462,000 (b) 211,000 Bal (f) 511,600 26,200 49,600 (d) 156,400 6,200 Cost of Goods Sold (g) 462,000 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