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

$\backslash$table$[[,$Raw Materials$],[,$Debit,Credit,$],[\backslash$table$[[$Balance$],[($a$)]],0,($b$),155,200],[,167,000,,],[,11,800,,]]$

$\backslash$table$[[,$Work In Process$],[,$Debit,,$],[$Balance$,0,(f),514,800],[($b$),132,600,,],[($c$),169,200,,],[($e$),213,000,,],[,0,,]]$

$\backslash$table$[[,$Finished Goods$],[,$Debit,Credit,$],[\backslash$table$[[$Balance$],[($f$)]],0,(g),466,000],[,514,800,,]]$

$\backslash$table$[[$Manufacturing Overhead$],[$Debit$],[($b$),22,600,($e$),213,000],[($c$),26,600,,],[($d$),157,200,,],[,,,6,600]]$

$\backslash$table$[[,$Cost of Goods Sold$],[,$Debit Credit,$],[($g$),466,000,],[,,]]$

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?