Benson Construction Company expects to build three new homes during a specific accounting period. The estimated direct materials and labor costs are as follows Direct labor Direct materials $71,000 $ 98,000 $171,000 91,000 148,000 183,000 Assume Benson needs to allocate two major overhead costs ($34,000 of employee fringe benefits and $29,540 of indirect materials costs) among the three jobs. Required Choose an appropriate cost driver for each of the overheed costs and determine the total cost of each house. (Round "Allocation rate" to 2 decimal places.) Fringe Benefits: Total