The following accounts are from last year's books at Sharp Manufacturing: 526,000 Bal (a) Raw Materials (b) 174,000 16,000 158,000 Bal (b) (c) (e) Work In Process (f) 134,000 172,000 220,000 220,000 Bal (f) Finished Goods (9) 526,000 46,000 480,000 (b) (c) (d) Manufacturing Overhead 24,000 (e) 28,000 160,000 8,000 Cost of Goods Sold 480,000 (g) 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