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 Cast Pool Caring for lawn Activity Measure Square feet of lave Caring for garden beds-low maintenance Caring for garden beds-high maintenance Travel to jobs Square feet of low saintenance beds Square feet of high maintenance beds Miles OOK Customer billing and service Number of customers The company already has completed its first stage allocations of costs and has summarized its annual costs and activity as follows: Activity Cost Pool Estimated Overhea Cast Expected Activity Caring for lawn $ $1,000 185,000 square feet of lan Caring for garden beds-low maintenance $ 31,000 Caring for garden beds-high maintenance $ 46,070 23,000 square feet of low maintenance beds 17,000 square feet of high saintenance be 14,000 miles 1 customers Travel to jobs $3,400 $ 7,100 Customer billing and service Required: Compute the activity rate for each of the activity cost poois (Round your answers to 2 decimal places.) Activity Cost Paol Activity Rate Caring for lawn per square feet of lawn Caring for garden beds-low maintenance per square feet of low maintenance bede Caring for garden becs-high maintenance per aquare feet of high maintenance bet Travel to jobs per mie Customer bising and service per atomer ances iravel to jobs Customer billing and service 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 Cost Activity Cost Pool Caring for lawn Expected Activity 185,000 square feet of lawn $ 81,000 $. 33,600 Caring for garden beds-low maintenance Caring for garden beds-high maintenance Travel to jobs $ 46,070 23,000 square feet of low maintenance beds 17,000 square feet of high maintenance beds 14,000 miles 30 customers Customer billing and service. $ 3,400 $ 7,100 Required: Compute the activity rate for each of the activity cost pools. (Round your answers to 2 decimal places.) Activity Cost Pool Activity Rate Caring for lawn per square feet of lawn Caring for garden beds-low maintenance per square feet of low maintenance beds Caring for garden beds-high maintenance Travel to jobs per square feet of high maintenance beds mile per Customer billing and service per customer
