consists of trousers $(21\%),$ skirts $(23\%),$ dresses $(14\%),$ and other $(42\%).$ Fleet Street has been using a volume$-$based rate to assign overhead to each product; the rate it uses is $2\mathrm{.}82$ per unit produced. The results for the trousers line, using the volume$-$based approach, are as follows:

Number of units produced $11,000$

Price $($all figures in $)31\mathrm{.}30$

Total revenue $344,300$

Direct materials $56,700$

Direct labor $189,300$

Overhead $($volume$-$based$)31,020$

Total product cost $277,020$

Nonmanufacturing expenses $51,600$

Total cost $328,620$

Profit margin for trousers $15,680$

Recently, Fleet Street conducted a further analysis of the trousers line of product, using ABC. In the study, eight activities were identified, and direct labor was assigned to the activities. The total conversion cost $($labor and overhead$)$ for the eight activities, after allocation to the trousers line, is as follows:

Pattern cutting $36,710$

Grading $31,600$

Lay planning $30,800$

Sewing $35,100$

Finishing $23,600$

Inspection $10,400$

Boxing up $5,600$

Storage $11,200$