The following accounts are from last year's books at Sharp Manufacturing: Bal (a) Bal (b) (c) (e) Bal (f) (b) (c) (d) (g) Raw Materials 0 (b) 169,000 13,000 Work In Process 0 (f) 133,000 170,000 215,000 0 Finished Goods 0 (g) 518,000 48,000 Manufacturing Overhead 23,000 (e) 27,000 158,000 Cost of Goods Sold 470,000 156,000 518,000 470,000 215,000 7,000 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?