The following accounts are from last year's books of Sharp Manufacturing: Raw Materials Work In Process Debit Credit Debit Credit 0 (b) Balance (a) 154,600 512,400 165,500 10,900 Balance (b) (c) (e) 0|(f) 132,300 168,600 211,500 Finished Goods Debit Credit Debit 0 (8) Balance (f) 463,000 Manufacturing Overhead Credit 22,300 | (e) 26,300 156,600 211,580 (b) (c) (d) 512,400 49,400 6,300 Cost of Goods Sold Debit Credit 463,000 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