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. $385,000 31,250 41,500 52,250 15,750 Cost of Goods Sold Work-in-Process Inventory, Beginning Work-in-Process Inventory, Ending Selling and Administrative Expense Finished Goods Inventory, Ending Finished Goods Inventory, Beginning Direct Materials Purchased Factory Overhead Applied Operating Income Direct Materials Inventory, Beginning Direct Materials Inventory, Ending Cost of Goods Manufactured Direct Labor 176,500 119,500 24,750 19,500 6,250 345,000 58,750 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