Selected accounts of Kosar Manufacturing Company at 12/31/20 year end appear below: Raw Materials Inventory Work In Process a) 40,000 d) 25,000 d) 25,000 g) 140,000 e) 60,000 f) 90,000 Factory Labor Finished Goods Inventory b) 85,000 e) 85,000 g) 140,000 h) 120,000 Manufacturing Overhead Cost of Goods Sold c) 75,000 f) 90,000 h) 120,000 e) 25,000 What will be the 1/1/21 beginning balance in Raw Materials? __________________