Baird Construction Company expects to build three new homes during a specific accounting period. The estimated direct materials and labor costs are as follows.

Expected Costs	Home 1			Home 2			Home 3
Direct labor	$	79,000		$	109,000		$	181,000
Direct materials		104,000			145,000			190,000

Assume Baird needs to allocate two major overhead costs ($55,350 of employee fringe benefits and $35,120 of indirect materials costs) among the three jobs. Required Choose an appropriate cost driver for each of the overhead costs and determine the total cost of each house. (Round "Allocation rate" to 2 decimal places.)