Brookline Furniture manufactures a small table and a large table

The small table sells for $900, has variable costs of $750 per table, and takes 7.50 labor hours to manufacture. The large table sells for $1,700, has variable costs of $900, and takes 10 direct labor hours to manufacture. The small table has a lower contribution margin per unit, but a higher contribution margin per direct labor hour.
Indicate whether the statement is true or false

FALSE .Small Large
Sales revenue $900 $1,700
Variable costs 750 900
Contribution margin 150 800
Direct labor hours required 7.50 10
Contribution margin per unit per labor hour (150 x 7.50 hours) $20
Contribution margin per unit per labor hour (800 x 10 hours) $80