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 $800, has variable costs of $520 per table, and takes eight direct labor hours to manufacture. The large table sells for $1,200, has variable costs of $720, and takes sixteen direct labor hours to manufacture. Calculate the contribution margin per direct labor hour for the small table.

A) $29 per direct labor hour
B) $32 per direct labor hour
C) $35 per direct labor hour
D) $36 per direct labor hour