Brookside Property Management is a property management service company for small shopping malls and 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 area of the outdoor maintenance (parking lots, sidewalks, and gardens), the area of indoor tenant space in the shopping mall, the distance to travel to the shopping mall, and the number of shopping malls managed. In addition the costs of managing the indoor tenant space depend on whether the tenants are located on the main level or other levels of the mall. Accordingly, the company uses the five activity cost pools listed below:

Activity Cost Pool	Activity Measure
Management of outdoor areas	Square metres of outdoor areas
Management of indoor mall space- main level	Square metres of main level mall space
Management of indoor mall space- other levels	Square metres of non-main level mall space
Travel to jobs	Kilometres
Customer billing and service	Number of shopping malls

The company has already carried out its first-stage allocations of costs. The companys annual costs and activities are summarized as follows:

Activity Cost Pool	Estimated Overhead Cost	Expected Activity
Management of outdoor areas	$ 69,850	127,000sq metres of outdoor area
Management of indoor mall space- main level	$ 114,400	104,000sq metres of main level mall space
Management of indoor mall space- other levels	$ 307,500	246,000sq metres of non-main level mall space
Travel to jobs	$ 6,600	22,000 Kilometres
Customer billing and service	$ 13,800	8 Shopping malls

*Compute the activity rate for each of the activity cost pools.