Federal Furniture Manufactures a Small Table and a Large Table

Federal Furniture manufactures a small table and a large table.The small table sells for $1,000,has variable costs of $560 per table,and takes 10 direct labor hours to manufacture.The large table sells for $1,600,has variable costs of $960,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) $80.00 per direct labor hour
B) $55.00 per direct labor hour
C) $44.00 per direct labor hour
D) $64.00 per direct labor hour