$\backslash$table$[[$Indirect Materials,$11,740],[$Indirect Labor,$4,040],[$Direct Materials Used in Production,$96,000],[$Direct Labor,$119,000],[$Depreciation on Factory Plant & Equipment,$7,000]]$

The inventory account balances as of January $1$ are given below.

Direct Materials

$$43,000$

$11,000$

$49,500$

Work $-$ in $-$ Progress Inventory

Finished Goods Inventory

What is the ending balance in the Direct Materials account?

A$.$ $$107,740$

B$.$ $$4,000$

C$.$ $$132,000$

D$.$ $$36,000$

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