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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

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 $ 283,000 Number of parts
Material insertion 2,750,000 Number of parts
Automated machinery 851,000 Machine hours
Finishing 207,000 Direct labor hours
Packaging 207,000 Orders shipped
Total $ 4,298,000
The following information pertains to the three product lines for next year:
Economy Standard Deluxe
Units to be produced 11,3005,2002,800
Orders to be shipped 1,320430235
Number of parts per unit 51020
Machine hours per unit 125
Labor hours per unit 333
What is Barnetts pool rate for the packaging activity?

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