The following accounts are from last year's books of Sharp Manufacturing: 523,600 Bal (a) Raw Materials 0 (b) 172,500 15,100 157,400 Bal (b) (c) Work In Process 0 (f) 133,700 171,400 218,500 (e) Finished Goods 477,000 (b) 218,500 Bal (f) 0(g) 523,600 46,600 Manufacturing Overhead 23, 700(e) 27,700 159,400 (d) 7,700 Cost of Goods Sold 477,000 (g) 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