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.

$\backslash$table$[[$Activity$,$Cost,Cost Driver$],[$Material handling,$$261,000,$Number of parts$],[$Material insertion,$2,810,000,$Number of parts$],[$Automated machinery,$897,000,$Machine hours$],[$Finishing$,223,000,$Direct labor hours$],[$Packaging$,223,000,$Orders shipped$],[$Total$,$$$4,414,000,]]$

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

$\backslash$table$[[,$Economy,Standard,Deluxe$],[$Units to be produced,$19,700,5,300,2,750],[$Orders to be shipped,$1,380,770,280],[$Number of parts per unit,$5,15,30],[$Machine hours per unit,$1,3,6],[$Labor hours per unit,$2,2,2]]$

What is Barnett's pool rate for the material$-$handling activity?