The following accounts are from last year's books of Sharp Manufacturing: Raw Materials Bal 0 (b) 155,600 (a) 168,000 12,400 Work In Process Bal 0 (f) 516,400 (b) 132,800 (c) 169,600 (e) 214,000 0 Finished Goods Bal 0 (g) 468,000 (f) 516,400 48,400 Manufacturing Overhead (b) 22,800 (e) 214,000 (c) 26,800 (d) 157,600 6,800 Cost of Goods Sold (g) 468,000 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?

Raw Materials
Bal	0	(b)	155,600
(a)	168,000
	12,400

Work In Process
Bal	0	(f)	516,400
(b)	132,800
(c)	169,600
(e)	214,000
	0

Finished Goods
Bal	0	(g)	468,000
(f)	516,400
	48,400

Manufacturing Overhead
(b)	22,800	(e)	214,000
(c)	26,800
(d)	157,600
			6,800

Cost of Goods Sold
(g)	468,000

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?