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 $ 235,000 2,495,000 850,000 190,000 190,000. $3,960,000 Cost Driver Number of parts Number of parts Machine hours Direct labor hours Orders shipped The following information pertains to the three product lines for next year. Standard 7,000 Units to be produced Orders to be shipped Number of parts per unit Machine hours per unit Labor hours per unit Economy 12,000 1,200 30 21 22 What is Barnett's pool rate for the material-insertion activity? 700 35 23 22 Deluxe 4,000 400 45 25 22

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