The following accounts are from last year's books at Sharp Manufacturing:

Raw Materials

Work In Process

Debit

Credit

Debit

Credit

Balance $($a$)$

$($b$)$

$174\mathrm{.}000$

$16,000$

$158,000$ Balance $($b$)$

$($c$)$

$($e$)$

Finished Goods

$0($f$)$

$134,000$

$172,000$

$220,000$

$0$

Manufacturing Overhead

$526,000$

Debit

Credit

Debit

Credit

Balance $($f$)$

$($g$)$

$526\mathrm{.}000$

$46,000$

$480,000($b$)$

$($c$)$

$($d$)$

$24,000($e$)$

$28,000$

$160,000$

$220,000$

$8,000$

Cost of Goods Sold

Debit

Credit

$($g$)$

$480,000$

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?