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 $ 390,000

Work-in-Process Inventory, Beginning 32,500

Work-in-Process Inventory, Ending 43,000

Selling and Administrative Expense 54,500

Finished Goods Inventory, Ending 16,500

Finished Goods Inventory, Beginning ?

Direct Materials Purchased 182,000

Factory Overhead Applied 158,500

Operating Income 27,500

Direct Materials Inventory, Beginning 21,000

Direct Materials Inventory, Ending 6,500

Cost of Goods Manufactured 375,500

Direct Labor 31,000

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?