HiTech 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	Cost	Cost Driver
Material handling	$278,000	Number of parts
Material insertion	3,450,000	Number of parts
Automated machinery	868,000	Machine hours
Finishing	237,000	Direct labor hours
Packaging	237,000	Orders shipped
Total	$5,070,000
The following information pertains to the three product lines for next year:
	Economy	Standard	Deluxe
Units to be produced	19,200	3,100	2,700
Orders to be shipped	1,620	930	250
Number of parts per unit	5	10	15
Machine hours per unit	1	2	5
Labor hours per unit	2	2	2

What is HiTech's pool rate for the finishing activity closest to?