Amoeba Manufacturing,Inc The Inventory Account Balances as of January 1 Are Given

Amoeba Manufacturing,Inc.provided the following information for the year: $$\begin{array} { | l | r | } \hline \text { Purchases-Raw Materials } & \$ 91,000 \\\hline \text { Plant Utilities and Insurance } & 66,000 \\\hline \text { Indirect Materials } & 11,240 \\\hline \text { Indirect Labor } & 4,340 \\\hline \text { Direct Materials Used in Production } & 99,000 \\\hline \text { Direct Labor } & 119,500 \\\hline \text { Depreciation on Factory Plant \& Equipment } & 5,000 \\\hline\end{array}$$ The inventory account balances as of January 1 are given below.
$$\begin{array} { | l | r | } \hline \text { Raw Materials Inventory } & \$ 44,000 \\\hline \text { Work-in-Progress Inventory } & 11,000 \\\hline \text { Finished Goods Inventory } & 50,000 \\\hline\end{array}$$ What is the ending balance in the Raw Materials Inventory account?

A) $135,000
B) $6,000
C) $110,240
D) $24,760