1) What is HiTech's pool rate for the material-handling activity closest to?
2) What is HiTech's pool rate for the automated machinery activity closest to?
3) What is HiTech's pool rate for the finishing activity closest to?
4) What is HiTech's pool rate for the packaging activity closest to?
5) Under an activity-based costing system, what is the per-unit overhead cost of Economy?
HiTech Products manufactures three types of remote-control devices: Economy, Standard, and Deluxe. The company, which uses activity-based costing, has identified five activities (and related cost drivers). Each activity, its budgeted cost, and related cost driver is identified below.

The following information pertains to the three product lines for next year:

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Cost Driver Activity Cost Material handling $298,000 Number of parts 3,060,000 Number of parts Material insertion Automated machinery 865,000 Machine hours 183,000 Finishing Direct labor hours 183,000 Orders shipped Packaging $4,589,000 Total Economy Standard Deluxe Units to be produced 12,000 3,200 2,700 Orders to be shipped 1,020 410 295 Number of parts per unit 10 15 Machine hours per unit Labor hours per unit 2 2. 3. 2.