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	$269,000	Number of parts
Material insertion	3,390,000	Number of parts
Automated machinery	872,000	Machine hours
Finishing	256,000	Direct labor hours
Packaging	256,000	Orders shipped
Total	$5,043,000

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

	Economy	Standard	Deluxe
Units to be produced	10,000	4,100	2,550
Orders to be shipped	1,720	710	200
Number of parts per unit	10	15	25
Machine hours per unit	1	3	6
Labor hours per unit	3	3	3

1.) What is HiTech's pool rate for the material-handling activity closest to?

$2.69 per part.

$10.77 per part.

$1.19 per part.

$5.39 per labor hour.

A rate other than those listed above.

2.) What is HiTech's pool rate for the automated machinery activity closest to?

A rate other than those listed above.

$56.00 per machine hour.

$50.42 per unit.

$23.69 per labor hour.

$23.19 per machine hour.

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

A rate other than those listed above.

$7.63 per unit.

$5.13 per machine hour.

$5.13 per labor hour.

$5.13 per unit.