As You Like It 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 has already completed its first-stage allocations of costs. The companys annual costs and activities are summarized as follows: Activity Cost Pool Estimated Overhead Cost Expected Activity Caring for lawn $ 77,000 190,000 square feet of lawn Caring for garden bedslow maintenance $ 29,600 28,000 square feet of low-maintenance beds Caring for garden bedshigh maintenance $ 60,500 22,000 square feet of high-maintenance beds Travel to jobs $ 3,200 19,000 miles Customer billing and service $ 6,700 38 customers