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