Green Space, Inc. manufactures solar coffee makers and employs job-order costing system. Beginning raw materials totaled $6,800. During October, Green Space's transactions and accounts included the following:

Raw materials acquired for cash during October $ 10,200 Raw materials received on account during October 75,000 Direct materials requisitioned and transferred to production 79,400 Cost of goods manufactured during October 162,000

How much is the balance of Raw Materials at October 31?

$12,600

$85,200

$92,000

$7,600