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

Raw Materials
Bal	0	(b)	157,400
(a)	172,500
	15,100

Work In Process
Bal	0	(f)	523,600
(b)	133,700
(c)	171,400
(e)	218,500
	0

Finished Goods
Bal	0	(g)	477,000
(f)	523,600
	46,600

Manufacturing Overhead
(b)	23,700	(e)	218,500
(c)	27,700
(d)	159,400
			7,700

Cost of Goods Sold
(g)	477,000

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?