As You Like It 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

As You Like It 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. The company’s annual costs and activities are summarized as follows:

Activity Cost Pool	Estimated Overhead Cost		Expected Activity
Caring for lawn	$	78,600	190,000	square feet of lawn
Caring for garden beds—low maintenance	$	31,200	24,000	square feet of low-maintenance beds
Caring for garden beds—high maintenance	$	49,680	18,000	square feet of high-maintenance beds
Travel to jobs	$	3,600	15,000	miles
Customer billing and service	$	7,500	38	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.)

Activity Cost Pool	Activity Rate
Caring for lawn	$	per square foot of lawn
Caring for garden beds—low maintenance	$	per square foot of low maintenance beds
Caring for garden beds—high maintenance	$	per square foot of high maintenance beds
Travel to jobs	$	per mile
Customer billing and service	$	per customer

Explanation:

Activity Cost Pool	Estimated Overhead Cost		Expected Activity		Activity Rate
Caring for lawn	$	78,600	190,000	square feet of lawn		$ 0.41	per square foot of lawn
Caring for garden beds—low      maintenance	$	31,200	24,000	square feet of low  maintenance beds		$ 1.30	per square foot of low  maintenance beds
Caring for garden beds—high      maintenance	$	49,680	18,000	square feet of high  maintenance beds		$ 2.76	per square foot of high  maintenance beds
Travel to jobs	$	3,600	15,000	miles		$ 0.24	per mile
Customer billing and service	$	7,500	38	customers		$ 197.37	per customer

The activity rate for each activity cost pool is computed by dividing its estimated overhead cost by its expected activity.