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Andrew Industries purchased $163,000 of raw materials on account during the month of March. The beginning Raw Materials Inventory balance was $21,600, and the materials

Andrew Industries purchased $163,000 of raw materials on account during the month of March. The beginning Raw Materials Inventory balance was $21,600, and the materials used to complete jobs during the month were $139,200 direct materials and $12,800 indirect materials. What is the ending Raw Materials Inventory balance for March?

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