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Andrew Industries purchased $165,000 of raw materials on account during the month of March. The beginning Row Materials Inventory balance was $22,000, and the materials

Andrew Industries purchased $165,000 of raw materials on account during the month of March. The beginning Row Materials Inventory balance was $22,000, and the materials used to complete during the month were $direct materials and \$13,000 indirect materials. How should Andrews record the purchase of raw materials for March?

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