USE THE FOLLOWING INFORMATION FOR QUESTIONS 13, 14, 15 AND 16.

Green House 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. 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 four activity cost pools listed below:

Activity Cost Pool	Activity Measure
Caring for lawn	Square feet of lawn
Caring for garden bedslow maintenance	Square feet of low maintenance beds
Caring for garden bedshigh maintenance	Square feet of high maintenance beds
Travel to jobs	Miles

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 Overhead Cost	Expected Activity
Caring for lawn	$ 87,400	160,000	square feet of lawn
Caring for garden bedslow maintenance	$ 40,000	23,000	square feet of low maintenance beds
Caring for garden bedshigh maintenance	$ 48,110	17,000	square feet of high maintenance beds
Travel to jobs	$ 4,000	14,000	miles

13 Calculate the activity rate for Caring for lawn.

14. Calculate the activity rate for Caring for garden beds-low maintenance.

15. Calculate the activity rate for Caring for garden beds-high maintenance.

16. Calculate the activity rate for Travel to jobs.