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 $1100,has variable costs of $560 per table,and takes 10 direct labor hours to manufacture.The large table sells for $1700,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) $92.50 per direct labor hour
B) $67.50 per direct labor hour
C) $54.00 per direct labor hour
D) $74.00 per direct labor hour