Stephenson Companys computer system recently crashed erasing much of the Company

Stephenson Companys computer system recently crashed erasing much of the Companys financial data. The following accounting information was discovered soon afterwards on the CFOs back-up computer disk.Cost of Goods Sold $439800Work-in-Process Inventory Beginning $36100Work-in-Process Inventory Ending $46600Selling and Administrative Expense $60800Finished Good Inventory Ending $17900Direct Materials Purchased $210300Factory Overhead Applied $134100Operating Income $24900Direct Materials Inventory Ending $6800Cost of Goods Manufactured $389300Direct Labor $67300The CFO of Stephenson Company has asked you to recalculate the following accounts and report to him by weeks end.What should be the amount of direct materials available for use?$205200$210300$399800$389300