Baird Construction Company expects to build three new homes during a specific accounting period. The estimated direct materials

and labor costs are as follows.

Assume Baird needs to allocate two major overhead costs $($ $$35,700$ of employee fringe benefits and $$12,780$ 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.

Note: Round "Allocation rate" to $2$ decimal places.