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					$440,100
		Work-in-Process Inventory, Beginning					$34,500
		Work-in-Process Inventory, Ending					$46,100
		Selling and Administrative Expense					$57,100
		Finished Good Inventory, Ending					$17,200
		Direct Materials Purchased					$197,800
		Factory Overhead Applied					$127,500
		Operating Income					$25,800
		Direct Materials Inventory, Ending					$6,900
		Cost of Goods Manufactured					$393,300
		Direct Labor					$63,000
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?
$393,300
$197,800
$404,900
$221,300