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 Material handling Material insertion Automated machinery Finishing Packaging Total Cost $ 243,000 3,260,000 900,000 200,000 200,000 $4,803,000 Cost Driver Number of parts Number of parts Machine hours Direct labor hours Orders shipped The following information pertains to the three product lines for next year: Units to be produced Orders to be shipped Number of parts per unit Machine hours per unit Labor hours per unit Economy 16,800 1,910 10 1 2 Standard 9,300 580 20 2 Deluxe 2,600 225 30 5 2 2 What is Barnett's pool rate for the material handling activity? Multiple Choice $0.56 per part $1.45 per part $4.23 per labor hour. $8.45 per part None of the answers is correct