Barnett Products manufactures three types of remotercontrol devices: Economy, Standard, and Deluxe. The company, which uses activityrbased costing, has identied ve activities [and related cost drivers). Each activity, its budgeted cost, and related cost driver is identied below. Activity Cost Cost Driver Material handling $ 278,888 Number of parts Material insertion 3,458,888 Number of parts Automated machinery 868,888 Machine hours Finishing 237,888 Direct labor hours Packaging 237,888 Orders shipped Total $5,878,888 The following information pertains to the three product lines for next year: Economy Standard Deluxe Units to be produced 19,288 3,188 2,788 Orders to be shipped 1,628 938 258 Number of parts per unit 5 18 15 Machine hours per unit 1 2 5 Labor hours per unit 2 2 2 What is Barnett's pool rate for the finishing activity