Same Products manufacture types of remate contral devices Economy Stand, and Deluxe. The company, which is activity besed ing, has diverted Each activity budged and cost over defe Material handling Material insertion Finishing Packaging Cat Cost Driver 247,000 aber of parts 3,420,00er of parts $2,000 Machi 173,00 Pires Labor here 171,000 Der shipped 14,163,000 The towing information pertains to the three produd ines fa rest year 10,000 4,600 2.550 Orders to be shipped 15 21 Machiners per sit 1 . . Labor hours per 3 1 0 Barnett 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 Material handling $287.000 Cost Driver Number of parts 37 Material insertion 2,620,000 Number of parts Automated machinery 842,000 Machine hours Finishing 177,000 Direct labor hours Packaging 177,000 Orders shipped Total $4,103,000 The following information pertains to the three product lines for next year Economy Standard Units to be produced 10,000 4,600 Deluxe. 2,550 Orders to be shipped 1,780 490 260 Number of parts per unit 15 25 35 Machine hours per unit 1 3 6 Labor hours per unit . O 3 What is Barnett's pool rate for the finishing activity? $3.44 per labor hour $3.44 per machine hour. $3.44 per unit. $5.94 per unit None of the answers is correct.