Riley's Land Management Company has $27,000 in indirect costs operating her company. She has identified three activities that drive these indirect cost and created three related cost pools as detailed below:

Activities	Costs	Cost-drivers
Labor Hours	$24,000	600 hours
Gas	$1,800	500 gallons
Invoices	$1,200	250 invoices
Total costs	$27,000

Riley has three divisions. Each division uses different amount of the cost driving activities as described below.

Department	Lawn	Bush	Plowing	Total
Labor hours (hours)	330	220	?	600
Gas (gallons)	120	?	30	500
Invoices (invoices)	?	40	460	250

What would be the allocation rate used to assign costs to the divisions if all indirect costs were allocated using gallons of gas used as the only allocation base?