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 Cont Pool Activity Measure Caring for lawn Square feet of lawn Caring for garden beds-low maintenance Square feet of low maintenance beds Caring for garden beds-high naintenance Square feet of high maintenance beda Travel to joba 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: Estimated Overhead Activity Cost Pool Expected Activity Caring for lawn $ 77,000 175,000 square feet of lawn Caring for garden beda-low maintenance $ 29,600 25,000 square feet of low maintenance beds Caring for garden bode-high maintenance $ 51,870 19,000 square feet of high maintenance bede Travel to jobs $ 4,400 16,000 miles Customer billing and service 59,100 28 customers Required: Compute the activity rate for each of the activity cost pools, (Round your answers to 2 decimal places.) Cost Activity Rate Activity Cost Pool Caring for lawn Caring for garden beds-low maintenance Caring for garden beds-high maintenance Travel to jobs per square foot of lawn per square feet of low maintenance beds per square foot of high maintenance beds permie Caring for garden beds-low maintenance Square feet of low maintenance beds Caring for garden beds-high 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: Estimated Overhead Activity Cost Pool Cost Expected Activity Caring for lawn $ 77,000 175,000 square feet of lawn Caring for garden beds-low maintenance $ 29,600 25,000 square feet of low maintenance beds Caring for garden beds-high maintenance $ 51,870 19,000 square feet of high maintenance beds Travel to jobs $ 4,400 16,000 miles Customer billing and service $ 9, 100 28 customers Required: Compute the activity rate for each of the activity cost pools, (Round your answers to 2 decimal places.) Activity Rato 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 per square feet of lawn per square foot of low maintenance beds per square feet of high maintenance beds per mile per customer
