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					$430,100
	Work-in-Process Inventory, Beginning					$34,400
	Work-in-Process Inventory, Ending					$45,100
	Selling and Administrative Expense					$56,100
	Finished Good Inventory, Ending					$16,800
	Direct Materials Purchased					$194,900
	Factory Overhead Applied					$125,600
	Operating Income					$25,000
	Direct Materials Inventory, Ending					$6,800
	Cost of Goods Manufactured					$380,900
	Direct Labor					$62,700
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?
$391,600
$210,100
$194,900
$380,900