Prepare Journal entries for each transaction.

Nottaway Flooring produces custom-made floor tiles. The companys Raw Material Inventory account contains both direct and indirect materials. Until the end of April 2013, 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.

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. 2.

PROBLEM: complete journal entry for: 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 provide journal entries- please show how you came up with the answer

My answer so far (divided in sections)

WIP debit 168,000/ direct materials credit 168,000

WIP debit 12,460/ indirect materials credit 12,460

WIP debit 1870/ direct materials credit 1870

My question: How was the 168,000 calculated?