Homewood Furniture Manufactures a Small Table and a Large Table

Homewood Furniture manufactures a small table and a large table.The small table sells for $1000,has variable costs of $560 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 large table.(Round your answer to the nearest cent.)

A) $65.00 per direct labor hour
B) $55.00 per direct labor hour
C) $44.00 per direct labor hour
D) $52.00 per direct labor hour