The following accounts are from last year's books of Sharp Manufacturing: Work In Process Raw Materials 0|(b) 155,000 o(f) 514,000 Bal (a) 166,500 132,500 Bal (b) (c) (e) 11,500 169,000 212,500 0 Finished Goods Manufacturing Overhead 22,500 (e) 0(g) 465,000 212,500 Bal (f) (b) (c) 514,000 26,500 49,000 157,000 6,500 Cost of Goods Sold 465,000 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