The following accounts are from last year's books of Sharp Manufacturing: 5 Bal 0 (b) 158,000 Bal 0 (E) 526,000 174,000 16,000 134,000 172,000 220,000 Manufacturing Overhead Bal 0 (g) 80,000 (b) 24,000 () 28,000 220,000 526,000 46,000 160,000 8,000 480,000 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