Rundle 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 Direct labor Direct materials Hone 1 $63,000 Hone 2 $162,000 Home 3 $186,000 Assume Rundle needs to allocate two major overhead costs ($52,650 of employee fringe benefits and $28,490 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.) Production workers for Benson Manufacturing Company provided 4,000 hours of labor in January and 3,200 hours in February. The company, whose operation is labor intensive, expects to use 48,800 hours of labor during the year. Benson paid a $122,000 annual premium on July 1 of the prior year for an insurance policy that covers the manufacturing facility for the following 12 months. Required Based on this information, how much of the insurance cost should be allocated to the products made in January and to those made in February? (Do not round intermediate calculations.)