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 disk.
	Cost of Goods Sold					$363,600
	Work-in-Process Inventory, Beginning					$29,900
	Work-in-Process Inventory, Ending					$38,900
	Selling and Administrative Expense					$50,500
	Finished Good Inventory, Ending					$15,400
	Direct Materials Purchased					$170,200
	Factory Overhead Applied					$113,000
	Operating Income					$22,700
	Direct Materials Inventory, Ending					$5,700
	Cost of Goods Manufactured					$330,900
	Direct Labor					$55,700
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?
$339,900
$170,200
$330,900
$176,900