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Explanation:

Sales margin = profit per kurta / Selling price per kurta

Factory 2 = 800/5300 = 0.15

Factory 4 = 800/5500 = 0.145

Factory 5 = 600/5400 = 0.111

Factory 6 = 875 /6000 = 0.145

Factory 7 = 500 /4900 = 0.10

Thus, Factory 7 has the lowest sales margin.

Hence, option (e).

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