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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 activities (and related cost

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 Cost Cost Driver $294,000 Number of parts Material insertion 3,040,000 Number of parts Automated machinery 907,000 Machine hours Finishing 207,000 Direct labor hours Packaging Total 207,000 Orders shipped $4,655,000 The following information pertains to the three product lines for next year. Economy Standard Deluxe Unite to be produced 16,300 7,200 2,250 Orders to be shipped 1,940 610 270 Number of parts per unit 5 10 20 Machine hours per unit 2 5 Labor hours per unit 2 2 2 What is Barnett's pool rate for the material-handling activity

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