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 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 and has summarized its annual costs and activity as follows:

Activity Cost Pool

Estimated Overhead Cost

Expected Activity

Caring for lawn

$

79,400

165,000

square feet of lawn

Caring for garden bedslow maintenance

$

32,000

28,000

square feet of low maintenance beds

Caring for garden bedshigh maintenance

$

60,720

22,000

square feet of high maintenance beds

Travel to jobs

$

4,600

19,000

miles

Customer billing and service

$

9,500

24

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 foot of lawn
Caring for garden bedslow maintenance		per square foot of low maintenance beds
Caring for garden bedshigh maintenance		per square foot of high maintenance beds
Travel to jobs		per mile
Customer billing and service		per customer