Andrew Industries Purchased $165,000 of Raw Materials on Account During

Andrew Industries purchased $165,000 of raw materials on account during the month of March.The beginning Raw Materials Inventory balance was $22,000,and the materials used to complete jobs during the month were $141,000 direct materials and $13,000 indirect materials.What amount will Andrew transfer to Work In Process Inventory for the month of March?

A) $165,000
B) $154,000
C) $13,000
D) $141,000
E) $33,000