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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

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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 drivers). Each activity, its budgeted cost, and related cost driver is identified below. Activity Material handling Material insertion Cost Cost Driver $ 225,500 Number of parts 2,476,000 Number of parts Automated machinery 840,500 Machine hours Finishing 171,000 Direct labor hours Packaging Total 171,000 Orders shipped $3,884,000 The following information pertains to the three product lines for next year: Economy Standard Deluxe Units to be produced 10,100 5,100 2,100 Orders to be shipped 1,010 510 210 Number of parts per unit 11 16 26 Machine hours per unit 2 4 6 Labor hours per unit 3 3 3 What is Barnett's pool rate for the material-insertion activity?

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