10 Barnett 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. Activity Material handling Cost Driver Cost $ 324,000 Number of parts Material insertion Automated machinery 2,770,000 Number of parts 853,000 Finishing 188,000 Machine hours Direct labor hours Orders shipped Packaging Total 188,000 $4,323,000 The following Information pertains to the three product lines for next year: Units to be produced Economy 16,100 Standard 6,600 Deluxe 2,250 Orders to be shipped 1,020 420 240 Number of parts per unit 15 20 25 Machine hours per unit 1 3 5 Labor hours per unit 3 3 3 What Is Barnett's pool rate for the finishing activity? Multiple Choice $2.51 per labor hour. $2.51 per machine hour. $2.51 per unit. $5.01 per unit. None of the answers is correct.