Finch Construction Company expects to build three new homes during a specific accounting period. The estimated direct materials and labor costs are as follows: Assume Finch needs to allocate two major overhead costs ($66,400 of employee fringe benefits and $17,280 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