31) 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.

Activity	Cost	Cost Driver
Material handling	$278,000	Number of parts
Material insertion	3,450,000	Number of parts
Automated machinery	868,000	Machine hours
Finishing	237,000	Direct labor hours
Packaging	237,000	Orders shipped
Total	$5,070,000

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

	Economy	Standard	Deluxe
Units to be produced	19,200	3,100	2,700
Orders to be shipped	1,620	930	250
Number of parts per unit	5	10	15
Machine hours per unit	1	2	5
Labor hours per unit	2	2	2

A) What is HiTech's pool rate for the material-handling activity closest to?

$1.66 per part.

A rate other than those listed above.

$5.56 per labor hour.

$2.90 per part.

$11.11 per part.

B) What is HiTech's pool rate for the automated machinery activity closest to?

A rate other than those listed above.

$51.42 per unit.

$54.00 per machine hour.

$22.31 per machine hour.

$22.81 per labor hour.

C)What is HiTech's pool rate for the packaging activity closest to?

$8.46 per unit.

$4.60 per machine hour.

$84.64 per order shipped.

A rate other than those listed above.

$4.74 per labor hour.

D)Under an activity-based costing system, what is the per-unit overhead cost of Economy? (Do not round your intermediate calculations round your final answer to 2 decimal places.)

$211.22.

$127.22.

$214.22.

An amount other than those listed above.

$150.22.