RTM manufactures three types of remote-control devices: A, B, and C. 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.

ActivitiesCostsCost Drivers

Material handling$225,000Number of parts

Material insertion2,475,000Number of parts

Automated machinery840,000Machine hours

Finishing170,000Direct labour hours

Packaging170,000Orders shipped

Total$3,880,000

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

ABC

Units to be produced10,0005,0002,000

Orders to be shipped1,000500200

Number of parts per unit101525

Machine hours per unit135

Labour hours per unit222

1. What is RTM's pool rate for the material-handling activity?
2. What is RTM's pool rate for the automated machinery activity?
3. What is RTM's pool rate for the finishing activity?