Exercise 128 A (Algo) Allocating costs among products LO 123 Perez Construction Company expects to build three new homes during a specific accounting period. The estimated direct materials and labor costs are as follows. Assume Perez needs to allocate two major overhead costs ($54,000 of employee fringe benefits and $21,550 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.) 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.)