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 Grading Lay planning Sewing Finishing Inspection Boxing up Storage 32,360 27,700 26,900 30,900 20,500 Profit margin 9,200 5,000 10,000 Required: Determine the profit margin for trousers using ABC.