Green Thumb Gardening is a small gardening service using activity$-$based costing to estimate costs for pricing and other purposes. The owner of the company believes 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 depend 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: