Goma company is considering its raw material inventory balances which show the following figures Raw Materials inventory, January 1 2019 32,500 Raw Materials inventory, December 31,2019 26,700 If purchases of raw materials were $135,000 during the year, what was the amount of raw materials used during the year?

a.$129,200.

b.$140,800.

c.$135,000.

d.$146,600.

e.some other amount.