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 Work-in-Process Inventory, Beginning Work-in-Process Inventory, Ending Selling and Administrative Expense Finished Goods Inventory, Ending $400,000 35,000 46,000 59,000 18,000 Finished Goods Inventory, Beginning ? Direct Materials Purchased 193,000 Factory Overhead Applied 205,000 Operating Income 33,000 Direct Materials Inventory, Beginning 24,000 Direct Materials Inventory, Ending 7,000 Cost of Goods Manufactured Direct Labor 411,000 7,000 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 used?