The following accounts are from last year's books of Sharp Manufacturing: Work In Process 155,400 515,600 Bal (a) Raw Materials 0 (b) 167,500 12,100 Bal (b) (c) (e) 0 (f) 132,700 169,400 213,500 467,000 213,500 Bal (f) Finished Goods 0(g) 515,600 48,600 (b) (c) (d) Manufacturing Overhead 22,700(e) 26,700 157,400 6,700 Cost of Goods Sold 467,000 (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