Custom Furniture Manufactures a Small Table and a Large Table

Custom Furniture manufactures a small table and a large table.The small table sells for $900,has variable costs of $560 per table,and takes 10 direct labor hours to manufacture.The large table sells for $1,500,has variable costs of $1,000,and takes eight direct labor hours to manufacture.Calculate the contribution margin per direct labor hour for the small table.

A) $340 per direct labor hour
B) $50 per direct labor hour
C) $34 per direct labor hour
D) $56 per direct labor hour