Check 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 sh plants). Accordingly, the company uses the five activity cost pools listed below ts Activity Cost Pool Caring for lawn Caring for garden beds-low maintenance Caring for garden beds-high maintenance Travel to jobs Customer billing and service Activity Measure Book Hint Print Square feet of lawn Square feet of low maintenance beds Square feet of high maintenance beds Miles Number of customers erences The company already has completed its first stage allocations of costs and has summarized its annual costs and activity as follows: Estimated Overhead Cost Activity Cost Pool Caring for lawn caring for garden beds-1ow maintenance 37, 600 24,000 square feet of low maintenance beds Caring for garden beds-high maintenance 4,420 18,000 square feet of high maintenance beds Travel to jobs Customer billing and service Expected Activity 85,000 175,000 square feet of 1awn S 4,800 15, 000 miles s 9,900 24 customers