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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

Activity Measure

Caring for lawn

Square feet of lawn

Caring for garden beds–low maintenance

Square feet of low maintenance beds

Caring for garden beds–high maintenance

Square feet of high maintenance beds

Travel to jobs

Miles

Customer billing and service

Number of customers

The company has already 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

$

79400

180000

square feet of lawn

Caring for garden beds–low maintenance

$

32000

22000

square feet of low maintenance beds

Caring for garden beds–high maintenance

$

44000

16000

square feet of high maintenance beds

Travel to jobs

$

4000

13000

miles

Customer billing and service

$

8300

36

customers

Required:

Compute the activity rate for each of the activity cost pools. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)

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