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:

Activity Cost 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 maintenance Square feet of high$-$maintenance beds

Travel to jobs Miles

Customer billing and service Number of customers

The company completed its first$-$stage cost allocations and summarized its annual costs and activity as follows:

Activity Cost Pool Estimated Overhead Cost Expected Activity

Caring for lawn $ $77,000180,000$ square feet of lawn

Caring for garden beds$$low maintenance $ $29,60025,000$ square feet of low$-$maintenance beds

Caring for garden beds$$high maintenance $ $51,30019,000$ square feet of high$-$maintenance beds

Travel to jobs $ $4,20016,000$ miles

Customer billing and service $ $8,70026$ customers