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Barnett Products manufactures three types of remote - control devices: Economy, Standard, and Deluxe. The company, which uses activity - based costing, has identified five

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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.
\table[[Activity,Cost,Cost Driver],[Material handling,$243,000,Number of parts],[Material insertion,3,260,000,Number of parts],[Automated machinery,900,000,Machine hours],[Finishing,200,000,Direct labor hours],[Packaging,200,000,Orders shipped],[Total,$4,803,000?,]]
The following information pertains to the three product lines for next year:
\table[[,Economy,Standard,Deluxe],[Units to be produced,16,800,9,300,2,600],[Orders to be shipped,1,910,580,225],[Number of parts per unit,10,20,30],[Machine hours per unit,1,2,5],[Labor hours per unit,2,2,2]]
What is Barnett's pool rate for the automated machinery activity?M
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