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 Cost Cost Driver

Material handling $ $238,000$ Number of parts

Material insertion $2,600,000$ Number of parts

Automated machinery $875,000$ Machine hours

Finishing $183,000$ Direct labor hours

Packaging $183,000$ Orders shipped

Total $ $4,079,000$

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

Economy Standard Deluxe

Units to be produced $19,6007,6002,450$

Orders to be shipped $1,910880230$

Number of parts per unit $152025$

Machine hours per unit $135$

Labor hours per unit $222$

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