The following accounts are from last year's books of Sharp Manufacturing: Raw Materials Debit Credit o(b) 156,200 Balance ca) 169,500 13,300 Balance (b) (c) (e) Work In Process Debit Credit 01 (1) 518,800 133, 100 170,200 215,500 0 Manufacturing Overhead Debit Credit 23,100(e) 215,500 27,100 158,200 7,100 Pinished Goods bebit Credit 0 (9) 471,000 Balance (1) 518, 800 47,800 (b) (c) (d) Cost of Goods Bold Debit Credit kg) 471,000 Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of direct materials used for the year