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 Cost Driver $ 277,000 Number of parts 3,270,000 Number of parts 874,000 197,000 197,000 $4,815,000 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 19,400 1,130 10 1 2 Standard 8,700 760 20 3 2 What is Barnett's pool rate for the material-handling activity? Deluxe 2,000 285 30 6 2

ar fivty k kudgeted cont and tolated cost dover is identifed tieiow The folowind iffortation pertains to the bvee phodurd leaesty ne st year