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	$	67,000		$	91,000		$	186,000
Direct materials		97,000			134,000			197,000

Assume Rooney needs to allocate two major overhead costs ($34,400 of employee fringe benefits and $25,680 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.)