The following accounts are from last year's books of Sharp Manufacturing: Work In Process Debit Credit Debit Credit Balance (a) Raw Materials @ (6) 169,000 13,000 518,000 156,000 Balance (b) (C) (e) @ (f) 133,000 170,000 215,000 @ Manufacturing Overhead Finished Goods Debit Credit Debit Credit Balance (f) (B) 470,000 (6) (c) 215, eee 518,000 48,000 23,000 (e) 27,000 158,000 7,000 Cost of Goods Sold Debit Credit 470,000 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