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Kutner Prоducts uses аctivity-bаsed cоsting. They mаnufacture three types оf remote-control devices: Economy, Standard, and Deluxe. The company identified five activities (and related cost drivers). Identified below are the activities, budgeted cost, and related cost driver. Activity Cost Cost Driver Material handling $225,000 Number of parts Material insertion $2,475,000 Number of parts Automated machinery $840,000 Machine hours Finishing $170,000 Direct labor hours Packaging $170,000 Orders shipped Total $3,880,000 The following information pertains to the three product lines for next year: Economy Standard Deluxe Units to be produced 10,000 5,000 2,000 Orders to be shipped 1,000 500 200 Number of parts per unit 10 15 25 Machine hours per unit 1 3 5 Labor hours per unit 2 2 2 What is Kutner’s pool rate for the automated machinery activity?