The following accounts are from last year's books of Sharp Manufacturing: Raw Materials Debit Credit Balance 0 (b) 154,800 (a) 166,000 11,200 Work In Process Debit Credit Balance 0 (f) 513,200 (b) 132,400 (c) 168,800 (e) 212,000 0 Finished Goods Debit Credit Balance 0 (g) 464,000 (f) 513,200 49,200 Manufacturing Overhead Debit Credit (b) 22,400 (e) 212,000 (c) 26,400 (d) 156,800 6,400 Cost of Goods Sold Debit Credit (g) 464,000 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