Use the Following Information to Answer the Following Questions

Multiple Choice

Use the following information to answer the following Questions
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.


-What is Barnett's pool rate for the material-handling activity?

A) $1.00 per part.
B) $2.25 per part.
C) $6.62 per labor hour.
D) $13.23 per part.
E) None of the answers is correct.