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 $380,000 Work-in-Process Inventory, Beginning 30,000 Work-in-Process Inventory, Ending 40,000 Selling and Administrative Expense 50,000 Finished Goods Inventory, Ending 15,000 Finished Goods Inventory, Beginning ? Direct Materials Purchased 171,000 Factory Overhead Applied 112,000 Operating Income 22,000 Direct Materials Inventory, Beginning 18,000 Direct Materials Inventory, Ending 6,000 Cost of Goods Manufactured 340,000 Direct Labor 55,000 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?