GigaBite Company's computer system recently crashed, erasing much of the company's financial data. The following accounting information was discovered soon afterwards on the Chief Financial Officer's back$-$up computer data.

Cost of Goods Sold $ $389,000$

Work$-$in$-$Process Inventory, Beginning $32,250$

Work$-$in$-$Process Inventory, Ending $42,700$

Selling and Administrative Expense $54,050$

Finished Goods Inventory, Ending $16,350$

Finished Goods Inventory, Beginning $?$

Direct Materials Purchased $180,900$

Factory Overhead Applied $125,500$

Operating Income $26,950$

Direct Materials Inventory, Beginning $20,700$

Direct Materials Inventory, Ending $6,450$

Cost of Goods Manufactured $349,000$

Direct Labor $61,750$

The Chief Financial Officer of GigaBite Company has asked you to recalculate the following accounts and report to him by week's end.

What should be the amount of direct materials available for use?

Multiple Choice