Green Thumb Gardening is a small gardening service using actlvity$-$based costing to estimate costs for pricing and other purposes.

The owner of the company believes costs are driven primarlly by the slze of customer lawns, the slze of customer garden beds, the

distance to travel to customers, and the number of customers. In addition, the costs of malntaining garden beds depend on whether

the beds are low$-$malntenance beds $($malnly ordinary trees and shrubs$)$ or high$-$malntenance beds $($mainly flowers and exotic plants$).$

Accordingly, the company uses the five actlivity cost pools listed below:

Activity Cost Pool

Caring for lawn

Caring for garden beds$-$low maintenance

Caring for garden beds$-$high naintenance

Travel to jobs

Customer billing and service

Activity Measure

Square feet of lawn

square feet of low$-$naintenance beds

square feet of high$-$naintenance beds

Miles

Number of custoners

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

Required:

Compute the actlvity rate for each of the actlvity cost pools.

Note: Round your answers to $2$ decimal places.