Activity Cost Pool Caring for lawn Caring for garden beds-low maintenance Caring for garden beds-high maintenance Travel to jobs Customer billing and service Activity Measure Square feet of lawn Square feet of low maintenance beds Square feet of high maintenance beds Miles Number of customers Activity Cost Pool Caring for lawn Caring for garden beds-low maintenance Caring for garden beds-high maintenance Travel to jobs Customer billing and service Estimated Overhead Cost Expected Activity $ 85,000 165,000 square feet of lawn $ 37,600 27,000 square feet of low maintenance beds $ 57,330 21,000 square feet of high maintenance beds $ 3,600 18,000 miles $ 7,500 20 customers Activity Cost Pool Activity Rate Caring for lawn per square ft of lawn per square ft of low maintenance beds Caring for garden bedslow maintenance Caring for garden bedshigh maintenance per square ft of high maintenance beds Travel to jobs per mile Customer billing and service per customer