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

$\backslash$table$[[,$Finished Goods,Credit$],[\backslash$table$[[$Balance$],[($f$)]],\backslash$table$[[0],[520,400]],($g$),473,000],[,47,400,,]]$

$\backslash$table$[[$Manufacturing Overhead$],[($b$),$Debit,,$216-],[($c$),23,300,($e$),216,500],[($d$),27,300,,],[,150,000,,7,300]]$

$\backslash$table$[[,$Cost of Goods Sold$],[$Debit credit,,,$],[,473,000,,],[,,,]]$

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?

Multiple Choice

$$465,700$