The following accounts are from last year's books at Sharp Manufacturing: Raw Materials Work In Process Debit Credit Debit Balance (a) (b) 155,000 Balance 0 (f) Credit 514,000 166,500 11,500 (b) 132,500 (c) 169,000 (e) 212,500 0 Finished Goods Manufacturing Overhead Debit Credit Debit Credit Balance (f) (g) 514,000 49,000 465,000 (b) (c) 22,500 (e) 212,500 (d) 26,500 157,000 6,500 Cost of Goods Sold Debit Credit (g) 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?