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 Cost Cost Driver Material handling $ 278,000 Number of parts Material insertion 3,450,000 Number of parts Automated machinery 868,000 Machine hours Finishing 237,000 Direct labor hours Packaging 237,000 Orders shipped Total $ 5,070,000 The following information pertains to the three product lines for next year: Economy Standard Deluxe Units to be produced 19,200 3,100 2,700 Orders to be shipped 1,620 930 250 Number of parts per unit 5 10 15 Machine hours per unit 1 2 5 Labor hours per unit 2 2 2 What is Barnetts pool rate for the finishing activity