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Barnett Products manufactures three types of remoteacontrol devices: Economy, Standard, and Deluxe. The company, which uses activityabased costing. has identied ve activities [and related cost

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Barnett Products manufactures three types of remoteacontrol devices: Economy, Standard, and Deluxe. The company, which uses activityabased costing. has identied ve activities [and related cost drivers). Each activity. its budgeted cost. and related cost driver is identied below. Activity Cost Cost Driver Material handling $ 268,888 Number of parts Material insertion 3,828,888 Number of parts Automated machinery 924,888 Machine hours Finishing 224,888 Direct labor hours Packaging 224,888 Orders shipped Total $4,668,888 The following information pertains to the three product lines for next year: Economy Standard Deluxe Units to be produced 13,888 5,788 2,658 Orders to be shipped 1,768 928 218 Number of parts per unit 18 28 38 Machine hours per unit 1 3 5 Labor hours per unit 3 3 3 What is Barnett's pool rate for the packaging activity

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