1.0 on HiTech Products manufactures three types of remote-control devices: Economy, Standard, and Deluxe. 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 Cost Cost Driver Material Handling $ 243,913 Number of parts Material Insertion 2,344,124 Number of parts Automated Machinery 791,462 Machine hours Finishing 132,549 Direct labor hours Packaging 149,935 Orders shipped Total $3,661,983 The following information pertains to the three product lines for next year. Economy. Standard Deluxe Units to be produced 9,814 4,722 2,066 Orders shipped 982 473 207 Number of parts per unit 10 15 25 Machine hours per unit 3 5 Direct labor hours per unit 1.2 1.5 1.8 What is HiTech's pool rate for the finishing activity? 1 O a $5.87 per labor hour. O b. $3.99 per labor hour. O c. $3.99 per unit O d. $4.52 per order shipped. O e. $6.64 per order shipped