Andrew Industries purchased $157,000 of raw materials on account during the month of March. The beginning Raw Materials Inventory balance was $20,400, and the materials used to complete jobs during the month were $133,800 of direct materials and $12,200 of indirect materials. What is the ending Raw Materials Inventory balance for March?

• $9,400.

• $31,400.

• $43,600.

• $23,200.

• $8,200.