The following accounts are from last year's books of Sharp Manufacturing BB (b) 510,000 (a) 0 164,000 10,000 154,000 Bal (b) (0) (e) 132,000 168,000 210,000 460,000 210,000 (1) Finished Goods o (a) 510.000 50,000 (b) (e) (d) Manufacturing Overhead 22.000 e) 26,009 156,000 6,000 (g) Cort or Goods Sold 460,000 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