Fleet Street Incorporated a manufacturer of high$-$fashion clothing for women, is located in South London in the UK$.$ Its product line consists of trousers $(34\%),$ skirts $(30\%),$ dresses $(12\%),$ and other $(24\%).$ Fleet Street has been using a volume$-$based rate to assign overhead to each product; the rate it uses is $2\mathrm{.}24$ per unit produced. The results for the trousers line, using the volume$-$based approach, are as follows:

$\backslash$table$[[$Number of units produced,$],[$Price $($all figures in $),12,000],[$Total revenue,$26\mathrm{.}21],[$Direct materials,$314,520],[$Direct labor,$51,800],[$Overhead $($volume$-$based$),172,900],[$Total product cost,$26,880],[$Nonmanufacturing expenses,$251,580],[$Total cost$,46,900],[$Profit margin for trousers,$298,480]]$

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:

$\backslash$table$[[$Pattern cutting,$1,450$