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Charles Industries purchased $185,000 of raw materials on account during the month of March. The beginning Raw Materials Inventory balance was $22,000, and the materials

Charles Industries purchased $185,000 of raw materials on account during the month of March. The beginning Raw Materials Inventory balance was $22,000, and the materials used to complete jobs during the month were $141,000 direct materials and $13,000 indirect materials. What is the ending Raw Materials Inventory balance for March?

$44,000

$24,000

$53,000

$66,000

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