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In: AccountingGreen Thumb Gardening is a small gardening service that usesactivity-based costing to estimate costs for...Green Thumb Gardening is a small gardening service that usesactivity-based costing to estimate costs for pricing and otherpurposes. The proprietor of the company believes that costs aredriven primarily by the size of customer lawns, the size ofcustomer garden beds, the distance to travel to customers, and thenumber of customers. In addition, the costs of maintaining gardenbeds depends on whether the beds are low maintenance beds (mainlyordinary trees and shrubs) or high maintenance beds (mainly flowersand exotic plants). Accordingly, the company uses the five activitycost pools listed below:Activity Cost PoolActivityMeasureCaring for lawnSquare feet of lawnCaring for garden beds–lowmaintenanceSquare feet of low maintenancebedsCaring for garden beds–highmaintenanceSquare feet of high maintenancebedsTravel to jobsMilesCustomer billing andserviceNumber of customersThe company already has completed its first stage allocations ofcosts and has summarized its annual costs and activity asfollows:  Activity Cost PoolEstimatedOverheadCostExpected ActivityCaring for lawn$77,800170,000square feet of lawnCaring for garden beds–lowmaintenance$30,40029,000square feet of low maintenancebedsCaring for garden beds–highmaintenance$64,63023,000square feet of high maintenancebedsTravel to jobs$3,60020,000milesCustomer billing andservice$7,50030customersActivity Cost PoolActivity RateCaring for lawnper square ft of lawnCaring for garden beds—lowmaintenanceper square ft of low maintenancebedsCaring for garden beds—highmaintenanceper square ft of high maintenancebedsTravel to jobsper mileCustomer billing andserviceper customer