[The following information applies to the questions displayed below.] 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	$238,000	Number of parts
Material insertion	2,600,000	Number of parts
Automated machinery	875,000	Machine hours
Finishing	183,000	Direct labor hours
Packaging	183,000	Orders shipped
Total	$4,079,000

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

	Economy	Standard	Deluxe
Units to be produced	19,600	7,600	2,450
Orders to be shipped	1,910	880	230
Number of parts per unit	15	20	25
Machine hours per unit	1	3	5
Labor hours per unit	2	2	2

rev: 10_29_2012

22.

value: 3.00 points

Required information

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

$4.01 per labor hour.

A rate other than those listed above.

$0.81 per part.

$8.01 per part.

$0.47 per part.

23.

value: 3.00 points

Required information

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

$16.01 per machine hour.

$59.42 per unit.

$60.00 per machine hour.

$16.51 per labor hour.

A rate other than those listed above.

24.

value: 3.00 points

Required information

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

A rate other than those listed above.

$5.59 per unit.

$3.09 per labor hour.

$3.09 per machine hour.

$3.09 per unit.

25.

value: 3.00 points

Required information

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

$2.95 per machine hour.

$3.09 per labor hour.

$60.60 per order shipped.

$6.06 per unit.

A rate other than those listed above.

26.

value: 3.00 points

Required information

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.)

$176.01.

$112.01.

$89.01.

$173.01.

An amount other than those listed above.