The following accounts are from last year's books of Sharp Manufacturing: Raw Materials Debit Credit Debit Balance 0(b) 156,400 Balance (a) 170,000 (b) 13,600 (c) (e) Work In Process Credit 0 (f) 519,600 133,200 170,400 216,000 Finished Goods Manufacturing Overhead Debit Credit Debit Credit Balance (f) 0 (9) 519,600 47,600 472,000 (b) (c) 23,200 (e) 216,000 27,200 (d) 158,400 7,200 Cost of Goods Sold Debit Credit (9) 472,000 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?