Stuart Construction Company expects to build three new homes during a specific accounting period. The estimated direct materi and labor costs are as follows. Expected Costs Direct labor Home 1 Home 2 Home 3 Direct materials $ 72,000 101,000 $ 91,000 148,000 $182,000 197,000 Assume Stuart needs to allocate two major overhead costs ($51,750 of employee fringe benefits and $26,760 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.)