Amoeba Manufacturing Ltd Provided the Following Information for the Year

Amoeba Manufacturing Ltd provided the following information for the year 2017:
$$\begin{array} { | l | l | } \hline \text { Purchases-raw materials } & \$ 90,000 \\\hline \text { Plant electricity, gas \& insurance } & 66,500 \\\hline \text { Indirect materials } & 11,020 \\\hline \text { Indirect labour } & 4220 \\\hline \text { Direct materials used in production } & 99,000 \\\hline \text { Direct labour } & 118,000 \\\hline \text { Depreciation on factory plant \& equipment } &6000 \\\hline\end{array}$$
The inventory account balances as of 1 January 2017 are given below.
$$\begin{array} { | l | l | } \hline \text { Raw materials inventory } & \$ 41,000 \\\hline \text { Work in process inventory } & 13,000 \\\hline \text { Finished goods inventory } & 50,000 \\\hline\end{array}$$
What is the ending balance in the Raw materials inventory account?

A) $20,980
B) $110,020
C) $7000
D) $131,000