Andrew Industries purchased $164,000 of raw materials on account during the month of March. The beginning Raw Materials Inventory balance was $21,800, and the materials used to complete jobs during the month were $140,100 of direct materials and $12,900 of indirect materials. What is the ending Raw Materials Inventory balance for March?

Multiple Choice

• $45,700.
• $10,800.
• $32,800.
• $23,900.
• $8,900.