Adorn Furniture Manufactures a Small Table and a Large Table

Multiple Choice

Adorn Furniture manufactures a small table and a large table.The small table sells for $900,has variable costs of $540 per table,and takes 10 direct labor hours to manufacture.The large table sells for $1500,has variable costs of $980,and takes eight direct labor hours to manufacture.Calculate the contribution margin per direct labor hour for the small table.

A) $360 per direct labor hour
B) $52 per direct labor hour
C) $36 per direct labor hour
D) $54 per direct labor hour