The following accounts are from last year's books of Sharp Manufacturing: New Naterials Work In Process Dubit Credit Debit Crudit Balance (a) 0(b) 156,000 169,000 Balance (b) 0 (1) 518,000 133,000 13,000 (c) 170,000 (e) 215,000 Finished Goods Manufacturing Overband Debit Balance (f) 0 (9) 518,000 48,000 Cost of Goods Sold Debit Credit (g) 470,000 Creit Debit Credit 470,000 (b). 23,000 (e) 215,000 (c) 27,000 (d) 158,000 7,000 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?