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 Cost $ 268,000 3,020,000 924,000 224,000 224,000 $4,660,000 Cost Driver Number of parts Number of parts Machine hours Direct labor hours Orders shipped Total 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 13,800 1,760 10 1 3 Standard 5,700 920 20 3 3 Deluxe 2,650 210 30 5 3 What is Barnett's pool rate for the material handling activity? Multiple Choice $0.81 per part. $1.94 per part $4.03 per labor hour. $8.05 per part O None of the answers is correct