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 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	175,000	square feet of lawn
Caring for garden bedslow maintenance	$	31,200	27,000	square feet of low maintenance beds
Caring for garden bedshigh maintenance	$	57,120	21,000	square feet of high maintenance beds
Travel to jobs	$	3,200	18,000	miles
Customer billing and service	$	6,700	40	customers

Required:

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

Klumper Corporation is a diversified manufacturer of industrial goods. The companys activity-based costing system contains the following six activity cost pools and activity rates:

Activity Cost Pool	Activity Rates
Supporting direct labor	$	7	per direct labor-hour
Machine processing	$	5	per machine-hour
Machine setups	$	50	per setup
Production orders	$	170	per order
Shipments	$	120	per shipment
Product sustaining	$	875	per product

Activity data have been supplied for the following two products:

	Total Expected Activity
	K425	M67
Number of units produced per year	200	2,000
Direct labor-hours	1,150	50
Machine-hours	3,400	40
Machine setups	11	1
Production orders	11	1
Shipments	22	1
Product sustaining	1	1

Required:

How much total overhead cost would be assigned to K425 and M67 using the activity-based costing system?