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