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	$	380,000
Work-in-Process Inventory, Beginning		30,000
Work-in-Process Inventory, Ending		40,000
Selling and Administrative Expense		50,000
Finished Goods Inventory, Ending		15,000
Finished Goods Inventory, Beginning		?
Direct Materials Purchased		171,000
Factory Overhead Applied		112,000
Operating Income		22,000
Direct Materials Inventory, Beginning		18,000
Direct Materials Inventory, Ending		6,000
Cost of Goods Manufactured		340,000
Direct Labor		55,000

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?

Multiple Choice

• $183,000.

• $112,000.

• $204,000.

• $189,000.