2) SecuriCorp operates a fleet of armored cars that make scheduled pickups and deliveries in the Los Angeles area. The company is implementing an activity-based costing system that has four activity cost pools: Travel, Pickup and Delivery, Customer Service, and Other. The activity measures are miles for the Travel cost pool, number of pickups and deliveries for the Pickup and Delivery cost pool, and number of customers for the Customer Service cost pool. The Other cost pool has no activity measure because it is an organization-sustaining activity. The following costs will be assigned using the activity-based costing system:

Driver and guard wages	$ 980,000
Vehicle operating expense	410,000
Vehicle depreciation	290,000
Customer representative salaries and expenses	320,000
Office expenses	180,000
Administrative expenses	480,000
Total cost	$ 2,660,000

The distribution of resource consumption across the activity cost pools is as follows:

	Travel	Pickup and Delivery	Customer Service	Other	Totals
Driver and guard wages	50%	35%	10%	5%	100%
Vehicle operating expense	70%	5%	0%	25%	100%
Vehicle depreciation	60%	15%	0%	25%	100%
Customer representative salaries and expenses	0%	0%	90%	10%	100%
Office expenses	0%	20%	30%	50%	100%
Administrative expenses	0%	5%	60%	35%	100%

Required:

Complete the first stage allocations of costs to activity cost pools.

4) 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	$ 87,400	185,000	square feet of lawn
Caring for garden bedslow maintenance	$ 40,000	28,000	square feet of low maintenance beds
Caring for garden bedshigh maintenance	$ 58,740	22,000	square feet of high maintenance beds
Travel to jobs	$ 4,600	19,000	miles
Customer billing and service	$ 9,500	30	customers

Required:

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