Stephens Hardwood Furniture manufactures a small table and a large table. The small table sells for $$800,$ has

variable costs of $$760$ per table, and takes $7\mathrm{.}50$ labor hours to manufacture. The large table sells for $$1,600,$ has

variable costs of $$800,$ 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.

True

False