The following accounts are from last year's books of Sharp Manufacturing: Bal 155,000 Raw Materials (b) 166,500 11,500 Work In Process 0 (f) 132,500 169,000 212,500 514,000 Bal (b) (c) (e) 465,000 Bal (f) Finished Goods 0 (8) 514,000 49,000 Manufacturing Overhead 22,500(e) 26,500 157,000 212,500 (b) (c) (d) 6,500 Cost of Goods Sold 465,000 (8) 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