Rooney 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 $ 76,000 $ 92,000 $ 179,000 Direct materials 103,000 148,000 188,000 Assume Rooney needs to allocate two major overhead costs ($52,050 of employee fringe benefits and $17,560 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.)

Fringe Benefits:

House 1

House 2

House 3

Indirect Materials

House 1

House 2

House 3

Cost components

Direct labor

Direct Materials

Fringe Benefits

Indirect Materials