Stephenson Company's computer system recently crashed, erasing much of the company's financial data. The following accounting information was discovered soon afterwards on the CFO's back-up computer data. Cost of Goods Sold Work-in-Process Inventory, Beginning Work-in-Process Inventory, Ending Selling and Administrative Expense $393,000 33,250 43,900 55,850 Finished Goods Inventory, Ending 16,950 Finished Goods Inventory, Beginning ? Direct Materials Purchased 185,300 Factory Overhead Applied 131,500 Operating Income 29,150 Direct Materials Inventory, Beginning 21,900 Direct Materials Inventory, Ending 6,650 Cost of Goods Manufactured Direct Labor 353,000 64,750 The CFO of Stephenson 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?