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?

A. 32,000

B. 8,500

C. 23,500

D. 44,500

E. 10,000.