The following accounts are from last year's books of Sharp Manufacturing: Debit Balance (a) Raw Materials 0(b) 171,500 14,500 Credit 157,000 Debit Balance (b) (c) (e) Debit Balance (f) Work In Process 0(f) 133,500 171,000 217,500 Finished Goods 0 (g) 522,000 47,000 Manufacturing Overhead Debit (b) 23,500 (e) (c) 27,500 (d) 159,000 Credit 522,000 Credit 475,000 Credit 217,500 7,500 Cost of Goods Sold Debit Credit (g) 475,000 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