The following accounts are from last year's books at Sharp Manufacturing Raw Materials Work In Process Bal 0 (b) 154,800 Bal 0 (f) 513,200 166,000 11,200 132,400 168,800 212,000 Finished Goods Manufacturing Overhead Bal 0(g) 22,400 (e) 26,400 464,000 (b) 212,000 513,200 49,200 156,800 6,400 Cost of Goods Sold 464,000 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