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	$225,000	Number of parts
Material insertion	2,475,000	Number of parts
Automated machinery	840,000	Machine hours
Finishing	170,000	Direct labor hours
Packaging	170,000	Orders shipped
Total	$3,880,000

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

	Economy	Standard	Deluxe
Units to be produced	10,000	5,000	2,000
Orders to be shipped	1,000	500	200
Number of parts per unit	10	15	25
Machine hours per unit	1	3	5
Labor hours per unit	2	2	2

1. What is HiTech's pool rate for the automated machinery activity?

A) $24.00 per machine hour. B) $24.50 per labor hour C) $49.42 per unit D) $50.00 per machine hour E) A rate other than those listed above.

2. Under an activity-based costing system, what is the per-unit cost of Deluxe?

A) $272 B) $282 C) $320 D) $440 E) An amount other than those listed above.

3. Consider the following schedule of information for two products: cups and dishes.

Activity	Activity cost Pool	Cost Driver	Product Line	Cost Driver Quantity For Product Line	Product Line Production Volume
Shaping	$ 81,000	Machine Hrs	Cups	25,000	20,000
			Dishes	2,000	5,000

The pool for the shaping-related activity is $3.00 per unit of cost driver.

Determine the total activity cost for dishes

A)$ 81,000 B)$75,000 C)$6,000 D)$50,000 C)Cannot be determined from the information provided.