questions:

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

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

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

4) What is HiTech's pool rate for the packaging activity closest to?

5) Under an activity-based costing system, what is the per-unit overhead cost of Economy? (Do not round your intermediate calculations round your final answer to 2 decimal places.)

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	$298,000	Number of parts
Material insertion	3,060,000	Number of parts
Automated machinery	865,000	Machine hours
Finishing	183,000	Direct labor hours
Packaging	183,000	Orders shipped
Total	$4,589,000

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

	Economy	Standard	Deluxe
Units to be produced	12,000	3,200	2,700
Orders to be shipped	1,020	410	295
Number of parts per unit	5	10	15
Machine hours per unit	1	3	6
Labor hours per unit	2	2	2