Specialty Products Incorporated, has the following inventory account balances and related manufacturing cost flow information for the month of March:

Raw Materials, March 1	$ 40,000
Raw Materials, March 31	$ 50,000
Work in Process, March 1	$ 90,000
Work in Process, March 31	$ 80,000
Finished Goods, March 1	$ 136,000
Finished Goods, March 31	$ 124,000
Raw materials purchased	?question mark
Raw materials used	$ 150,000
Direct labor incurred	?question mark
Manufacturing overhead incurred	$ 240,000
Cost of goods manufactured	$ 600,000
Cost of goods sold	?question mark

Raw materials purchased in March is:

Multiple Choice

A) $10,000.

B) $140,000.

C) $160,000.

D) $180,000.