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	$277,000	Number of parts
Material insertion	3,270,000	Number of parts
Automated machinery	874,000	Machine hours
Finishing	197,000	Direct labor hours
Packaging	197,000	Orders shipped
Total	$4,815,000

The following information pertains to the three product lines for next year:

	Economy	Standard	Deluxe
Units to be produced	19,400	8,700	2,000
Orders to be shipped	1,130	760	285
Number of parts per unit	10	20	30
Machine hours per unit	1	3	6
Labor hours per unit	2	2	2

rev: 10_29_2012

36. Required information What is HiTech's pool rate for the material-handling activity closest to?

$9.19 per part. A rate other than those listed above. $0.65 per part. $1.43 per part. $4.60 per labor hour.

37. Required information What is HiTech's pool rate for the automated machinery activity closest to?

$15.70 per labor hour. A rate other than those listed above. $52.42 per unit. $15.20 per machine hour. $51.00 per machine hour.

38. Required information What is HiTech's pool rate for the finishing activity closest to?

$3.27 per machine hour. A rate other than those listed above. $3.27 per unit. $3.27 per labor hour. $5.77 per unit