Using an activity-based costing system to estimate costs for pricing. Activity Cost Pool Activity Measure Caring for lawn Square feet of lawn Caring for garden beds-low maintenance Sg. fect of low maintenance beds Caring for garden beds- high maintenance Sf. feet of high maintenance beds Travel to jobs Customer I services # of customers Miles egeted the company already has complected its first stage allocations of costs and has summarized Activity Estimated Cost Paol overhead Cost Expected Activity Caring for lawn $72,000 150,000 sq. feet of laun ir garden beds-low maintenance $26,400 20,000 sq feet of low maintenana Canng for garden beds- high maintenance $43,400 15,000 sq. feet of high maintenance Travel to jobs $3,250 12,500 miles Customer billing & services $8,750 25 customers Compute the activity rate for each of the activity cost pools