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.