Debra reviewed last years product cost information for the companys 1.7 cubic foot (dorm-sized) mini refrigerator. Although Debra noted the total cost at $36.04/unit, the breakdown for each type of cost was not there. This was disappointing, as she wanted to compare her current detail to last years. To support this years unit cost, she gathered the following production data and key activity data from the plant. Surely something similar had been done last year?

Activity		Cost		Total Quantity of Cost Driver			Quantity Used by Mini Fridge
Materials handling		$248,000		80,000	pounds of material moved		13,800
Assembly		400,000		50,000	direct labor hours		14,600
Quality control		160,000		25,000	number of inspections		2,400

Additional Detail for Mini Fridge
Total direct materials costs		$282,500
Total direct labor costs		$382,500
Units produced		25,000

Debra determined that the previous accountant had not analyzed MOH costs by key activity at all. Instead, he had used just one MOH cost pool and one allocation base. Given that few changes had occurred in production, which of the listed cost drivers was likely used to calculate last years single MOH rate? (Round answers to 2 decimal places, e.g. 15.25.)

		MOH per Unit
Materials handling		$
Assembly		$
Quality control		$