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 Measure 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 Square feet of lawrn Square feet of low maintenance beds Square feet of high maintenance bed:s Miles Number of customers The company has already completed its first stage allocations of costs and has summarized its annual costs and activity as follows Estimated Overhead Expected Activity Cost $ 76,200 75,000 square feet of lawn Activity Cost Pool Caring for lawn Caring for garden beds-low maintenance $28,800 Caring for garden beds-high maintenance $56,280 Travel to jobs Customer billing and service 27,000 square feet of low maintenance beds 21,000 square feet of high maintenance beds 18,000 miles $ 4,000 $ 8,300 20 customers