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 $540 per table,and takes 10 direct labor hours to manufacture.The large table sells for $1,620,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) $260 per direct labor hour
B) $62 per direct labor hour
C) $26 per direct labor hour
D) $54 per direct labor hour