The Green Thumb Gardening Service provides gardening services to its clients. The company uses an activity-based costing system for its overhead costs. The company has provided the following data from its activity-based costing system.

Activity Cost Pool Total Cost Total Activity

Gardening $150,575 18,500 hours

Job support 29,375 1,815 jobs

Client support 5,270 270 clients

Other 65,000 Not applicable

Total $250,220

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.

One particular client, the Guzman family, requested 26 jobs during the year that required a total of 150 hours of gardening. For this service, the client was charged $3,000. Required: a. Compute the activity rates for the activity cost pools. Round off all calculations for the nearest 2 decimals. b. Using the activity-based costing system, compute the customer margin for the Guzman family. Round off all calculations to the nearest 2 decimals. c. Assume the company decides instead to use a traditional costing system in which ALL costs are allocated to customers on the basis of gardening hours. Compute the margin for the Guzman family. Round off all calculations to the nearest 2 decimals.