Company uses a job$-$order costing system. Its plantwide predetermined overhead rate uses direct labor$-$hours as the allocation base. The company pays its direct laborers $$18\mathrm{.}00$ per hour. During the year, the company started and completed only two jobs$$Job Teta, which used $64,700$ direct labor$-$hours, and Job Gamma. The job cost sheets for these two jobs are shown below:

Job Teta

Direct materials $?$

Direct labor $?$

Manufacturing overhead applied $?$

Total job cost $ $2,422,200$

Job Gamma

Direct materials $ $366,900$

Direct labor $432,000$

Manufacturing overhead applied $432,000$

Total job cost $ $1,230,900$

How much is the direct materials cost for Job Teta?

multiple choice

$1,164,600$

$1,164,600$

$1,257,600$

$93,000$