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SecuriCorp operates a fleet of armored cars that make scheduled pickups and deliveries in the Los Angeles area. The company is implementing an activity-based costing

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SecuriCorp operates a fleet of armored cars that make scheduled pickups and deliveries in the Los Angeles area. The company is implementing an activity-based costing system that has four activity cost pools: Travel, Pickup and Delivery, Customer Service, and Other. The activity measures are miles for the Travel cost pool, number of pickups and deliveries for the Pickup and Delivery cost pool and number of customers for the Customer Service cost pool. The Other cost pool has no activity measure because it is an organization-sustaining activity. The following costs will be assigned using the activity-based costing system Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries $ 920,000 350,000 230,000 260,000 and expenses Office expenses Administrative expenses Total cost 120,000 420,000 $2,300,000 The distribution of resource consumption across the activity cost pools is as follows Pickup and Customer Travel Delivery Service other Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and 50% 70% 60% Totals 100% 100% 100% 35 5% 15% 08 0% 58 25% 25% expenses Office expenses Administrative expenses 0% 0% 08 20% 5 % 90% 30 60 10% 50% 35% 100% 100% 100% Required Complete the first stage allocations of costs to activity cost pools Pickup and Delivery Customer Travel Service Other Totals Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost Prev 1 of 2 Next 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 Cost Pool Caring for lawn Caring for garden beds-low maintenance Caring for garden beds-high maintenance Travel to jobs Customer billing and service Activity Measure Square feet of lawn Square feet of low maintenance beds Square feet of high maintenance beds Miles Number of customers The company already has completed its first stage allocations of costs and has summarized its annual costs and activity as follows Estimated Overhead 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 Cost 79,400 175,000 square feet of lawn 32,000 25,000 square feet of low maintenance beds 54,340 19,000 square feet of high maintenance beds $3,200 16,000 miles $ 6,700 Expected Activity 34 customers Requirec Compute the activity rate for each of the activity cost pools. (Round your answers to 2 decimal places.) 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 Activity Rate per square ft of lawrn per square ft of low maintenance beds per square per mile per customer ft of high maintenance beds

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