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

Raw Materials
Bal	0	(b)	154,400
(a)	165,000
	10,600

Work In Process
Bal	0	(f)	511,600
(b)	132,200
(c)	168,400
(e)	211,000
	0

Finished Goods
Bal	0	(g)	462,000
(f)	511,600
	49,600

Manufacturing Overhead
(b)	22,200	(e)	211,000
(c)	26,200
(d)	156,400
			6,200

Cost of Goods Sold
(g)	462,000

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?

The following accounts are from last year's books at Sharp Manufacturing: 511,600 Bal (a) Raw Materials 0 (b) 165,000 10,600 154,400 Bal (b) (c) (e) Work In Process 01 (f) 132,200 168,400 211,000 0 Manufacturing Overhead 22,200 (e) 26,200 156,400 211,000 Bal (f) Finished Goods 0(g) 511,600 49,600 462,000 (b) (c) (d) 6,200 (g) Cost of Goods Sold 462,000 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