Tierney Construction, Inc. recently lost a portion of its financial records in an office theft. The following accounting information remained in the office files:
	Cost of Goods Sold						$90,300
	Work-in-Process Inventory, January 1, 2015						$20,600
	Work-in-Process Inventory, December 31, 2015						$16,500
	Selling and Administrative Expense						$17,900
	Net Income						$33,100
	Factory overhead						$22,500
	Direct materials inventory, January 1, 2015						$29,300
	Direct materials inventory, December 31, 2015						$15,500
	Cost of goods manufactured						$109,300
	Finished goods inventory, January 1, 2015						$34,600
Direct labor cost incurred during the period amounted to 2.8 times the factory overhead. The CFO of Tierney Construction, Inc. has asked you to recalculate the following accounts and to report to him by the end of tomorrow.
What should be the amount of direct materials used?
$19,700
$35,200
$5,900
$33,500