We need to accumulate the costs (Direct material, Direct labor and Overhead cost

We need to accumulate the costs (Direct material, Direct labor and Overhead cost

We need to accumulate the costs (Direct material, Direct labor and Overhead costs) of specific jobs so that we can track how much that job (or product) costs us to manufacture (or to provide service if we are a service organization).
Discuss topic : Imagine you are the manager for a construction company building a custom home.
1) Give three examples of direct materials needed for building a house?
2) How would the builder calculate the total amount of the direct labor cost incurred/charged to build each house?
3) Give three examples of manufacturing overhead costs for a construction company when building custom homes? How would all of the overhead costs like this assigned to the custom houses that that you build ( i.e. how are overhead costs accumulated and assigned)?