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						$451,300
	Work-in-Process Inventory, Beginning						$35,300
	Work-in-Process Inventory, Ending						$46,700
	Selling and Administrative Expense						$58,200
	Finished Good Inventory, Ending						$17,600
	Direct Materials Purchased						$201,500
	Factory Overhead Applied						$132,000
	Operating Income						$26,200
	Direct Materials Inventory, Ending						$7,000
	Cost of Goods Manufactured						$394,100
	Direct Labor						$65,100
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?
$208,400
$405,500
$440,800
$201,500