he following accounts are from last year's books of Sharp Manufacturing: Raw Materials Bal 0 (b) 156,000 (a) 169,000 13,000 Work In Process Bal 0 (f) 518,000 (b) 133,000 (c) 170,000 (e) 215,000 0 Finished Goods Bal 0 (g) 470,000 (f) 518,000 48,000 Manufacturing Overhead (b) 23,000 (e) 215,000 (c) 27,000 (d) 158,000 7,000 Cost of Goods Sold (g) 470,000 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