1. Green Thumb Gardening is a small gardening service that used activity-based costing to estimate costs for pricing and other purposes. The proprietor of the company believes that costs are driven primarily by the size of customer lawns, the size of customer garden beds, the distance to travel to customers, and the number of customers. In addition, the costs of maintaining garden beds depends on whether the beds are low maintenance beds (mainly ordinary trees and shrubs) or high maintenance beds (mainly flowers and exotic plants). Accordingly, the company uses the five activity cost pools listed below: ACTIVITY COST POOL ACTIVITY MEASURE (Cost Driver) Caring for lawn Square feet of lawn Caring for garden beds low maintenance Square feet of low maintenance beds Caring for garden beds high Square feet of high maintenance beds maintenance Travel to jobs Miles Customer billing and service Number of customers The company has already completed its first stage allocations of costs (overhead costs to each activity cost pool) and has summarized its annual costs and activity as follows: ACTIVITY COST POOL EXPECTED ACTIVITY ESTIMATED OVERHEAD COST $72,000 $26,400 20,000 sq Caring for Lawn Caring for garden beds- Low Maintenance Caring for garden beds High Maintenance Travel to jobs Customer billing and service $41,400 150,000 sq ft of lawn ft of low maintenance beds 15,000 sq ft of high maintenance beds 12,500 miles 25 customers $3,250 $8,750 REQUIRED: Compute the activity rate for each of the activity cost pools