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 $ 381,000 Work-in-Process Inventory, Beginning 30,250 Work-in-Process Inventory, Ending 40,300 Selling and Administrative Expense 50,450 Finished Goods Inventory, Ending 15,150 Finished Goods Inventory, Beginning ? Direct Materials Purchased 172,100 Factory Overhead Applied 116,650 Operating Income 22,550 Direct Materials Inventory, Beginning 18,300 Direct Materials Inventory, Ending 6,050 Cost of Goods Manufactured 343,550 Direct Labor 52,600

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?