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Green Thumb Gardening is a small gardening service that uses activity-based cost

ID: 2552172 • Letter: G

Question

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:

The company already has completed its first stage allocations of costs and has summarized its annual costs and activity as follows:

  

  

Required:

Compute the activity rate for each of the activity cost pools. (Round your answers to 2 decimal places.)

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

Explanation / Answer

Answer:-

Computation of activity rate for each of the activity cost pools

Activity Cost Pool

Estimated overhead cost $

Expected Activity

Calculation

Activity Rate

Caring for lawn                      

     80200

square feet of lawn

$80200/175000

$.46 per square foot of lawn

Caring for garden beds-low maintenance

      32800

square feet of low maintenance beds

$32800/30000

$1.09 per square foot of low maintenance beds

Caring for garden beds-       

high maintenance

      68400

square feet of high maintenance beds

$68400/24000

$2.85 per square foot of high maintenance beds

Travel to jobs

     4200

   miles

$4200/21000

$.20 per mile

Customer billing                 

and service                     8700                  customers             $8700/28              $310.71per customer               

Where

Activity Rate =   Estimated Overhead Cost $ / Expected Activity

Activity Cost Pool

Estimated overhead cost $

Expected Activity

Calculation

Activity Rate

Caring for lawn                      

     80200

square feet of lawn

$80200/175000

$.46 per square foot of lawn

Caring for garden beds-low maintenance

      32800

square feet of low maintenance beds

$32800/30000

$1.09 per square foot of low maintenance beds

Caring for garden beds-       

high maintenance

      68400

square feet of high maintenance beds

$68400/24000

$2.85 per square foot of high maintenance beds

Travel to jobs

     4200

   miles

$4200/21000

$.20 per mile

Customer billing                 

and service                     8700                  customers             $8700/28              $310.71per customer