The theme in the story is simply about the struggle that the women faced in the textile factory.
It should be noted that a theme has to do with the main idea that's conveyed in a literary work. It is what the author wants the readers to know.
In this case, the female workers face long hours of toil and they were also offered grueling working conditions. Therefore, the perspective that Mary and Lucy Ann shared about working at the mill is the struggle that was faced.
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