Dehli Inkstone recently employed a cost analyst, who recommended the adoption of an ABC system to obtain a more accurate understanding of the costs of the Standard and Masterpiece products. She has classified the overheads into the following four cost pools and identified the appropriate cost drivers:

Cost Pool Dollars Cost Driver Pounds of Materials $121,000 raw handling materials Inspection $48.400 Inspections Machine Machine Operation $163.350 hours & maint. Labor- Direct related $254,650 Labor costs dollars $587.400 Independent of your answers above, assume total planned output is 25,595 units. What is the correct materials handling cost rate? W