2- Green Thumb Gardening is a small gardening service that uses 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

Caring for lawn Square feet of lawn

Caring for garden bedslow maintenance Square feet of low maintenance beds

Caring for garden bedshigh maintenance Square feet of high maintenance beds

Travel to jobs Miles

Customer billing and service Number of customers

The company already has completed its first stage allocations of costs and has summarized its annual costs and activity as follows:

Activity Cost Pool Estimated

Overhead

Cost Expected Activity

Caring for lawn $ 85,800 185,000 square feet of lawn

Caring for garden bedslow maintenance $ 38,400 27,000 square feet of low maintenance beds

Caring for garden bedshigh maintenance $ 59,220 21,000 square feet of high maintenance beds

Travel to jobs $ 5,000 18,000 miles

Customer billing and service $ 10,300 36 customers

Required:

Compute the activity rate for each of the activity cost pools. (Round your answers to 2 decimal places.)