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.

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

Activity Cost Cost Driver Material handling $298,000 Number of parts Number of parts Material insertion 3,060,000 Automated machinery Machine hours 865,000 Direct labor hours Finishing 183,000 Packaging Orders shipped 183,000 Total $4,589,000 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 Labor hours per unit 2 2. 3. 2.