Bryson Construction Company expects to build three new homes during a specific accounting period. The estimated direct materials and labor costs are as follows.

Assume Bryson needs to allocate two major overhead costs ($41,400 of employee fringe benefits and $40,450 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 eachhome.

Expected Costs Home 1 o Direct labor Direct materials Home 3 S 60,000 S 196,000 380,000 182,000 247,000