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	$	399,000
Work-in-Process Inventory, Beginning		34,750
Work-in-Process Inventory, Ending		45,700
Selling and Administrative Expense		58,550
Finished Goods Inventory, Ending		17,850
Finished Goods Inventory, Beginning		?
Direct Materials Purchased		191,900
Factory Overhead Applied		200,350
Operating Income		32,450
Direct Materials Inventory, Beginning		23,700
Direct Materials Inventory, Ending		6,950
Cost of Goods Manufactured		407,450
Direct Labor		9,400

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 used?