Nottaway flooring produces custom-made floor tiles. The company's raw material inventory account contains both direct and indirect materials. Until the end of April 2010, the company worked solely on a large job (#4263) for a major client. Near the end of the month, Nottaway began job #4264. The following information was obtained relating to April production operations.

1. Raw material purchase on account, $204,000.

2. Direct material issued to Job #4263 cost $163,800; indirect material issued for that job cost $12,460. Direct material costing $1,870 was issued to start production of Job #4264. (please show how you came up with the answer)

3. Direct labor hours worked on Job #4263 were 3,600. Direct labor hours for Job #4264 were 120. All direct factory employees were $15 per hour.

4. Actual factory overhead costs incurred for the month totaled $68,700. This overhead consisted of $18,000 of supervisory salaries $21,500 of depreciation charges, $7,200 of insurance, $12,500 of indirect labor, and $9,500 of utilities. Salaries, insurance, and utilities were paid in cash, and indirect labor charges were accrued.

5. Overhead is applied to production at the rate of $18 per direct labor hour.

Beginning balances of Raw Material Inventory and Work In Process Inventory were, respectively, $4,300 and $11,400. Of the beginning WIP balance, $800 was related to Job #4263. Job #4263 was completed during April.

a. what would be the direct materials for transaction 2?