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 disk. Cost of Goods Sold $439,800 Work-in-Process Inventory, Beginning $36,100 Work-in-Process Inventory, Ending $46,600 Selling and Administrative Expense $60,800 Finished Good Inventory, Ending $17,900 Direct Materials Purchased $210,300 Factory Overhead Applied $134,100 Operating Income $24,900 Direct Materials Inventory, Ending $6,800 Cost of Goods Manufactured $389,300 Direct Labor $67,300 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? $205,200 $210,300 $399,800 $389,300