The following accounts are from last years books at Sharp Manufacturing:

Multiple Choice

$252,350

$461,000

$454,900

$510,800

Raw Materials Bal 0 (b) 154,200 164,500 10,300 Work In Process Bal 510,800 132,100 168,200 210,500 0 Finished Goods Bal 0 (g) 461,000 510,800 49,800 Manufacturing Overhead 22,100 (e) 210,500 26,100 156,200 6,100 Cost of Goods Sold 461,000 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