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	$ 78,600	180,000	square feet of lawn
Caring for garden bedslow maintenance	$ 31,200	24,000	square feet of low maintenance beds
Caring for garden bedshigh maintenance	$ 48,960	18,000	square feet of high maintenance beds
Travel to jobs	$ 5,200	15,000	miles
Customer billing and service	$ 10,700	32	customers

Required:

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

Activity Cost Pool	Activity Rate
Caring for lawn		per square feet of lawn
Caring for garden bedslow maintenance		per square feet of low maintenance beds
Caring for garden bedshigh maintenance		per square feet of high maintenance beds
Travel to jobs		per mile
Customer billing and service		per customer