Stephenson company’s computer system recently crashed

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