Andrew Industries purchased $$160,000$ of raw materials on account during the month of March. The beginning Raw Materials Inventory balance was $$21,000,$ and the materials used to complete jobs during the month were $$136,500$ of direct materials and $$12,500$ of indirect materials. What is the ending Raw Materials Inventory balance for March?

Multiple Choice

$$44,500.$

$$10,000.$

$$32,000.$