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Custom Furniture Manufactures a Small Table and a Large Table

question 139

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Custom Furniture manufactures a small table and a large table. The small table sells for $900, has variable costs of $560 per table, and takes ten direct labor hours to manufacture. The large table sells for $1,500, has variable costs of $980, and takes eight direct labor hours to manufacture. Calculate the contribution margin per direct labor hour for the small table.

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Definitions:

Overtones

Higher frequency sound waves that occur in addition to the fundamental tone, contributing to the richness and color of sounds.

Timbre

Timbre is the quality of a sound that distinguishes different types of sound production, such as voices or musical instruments, even when they have the same pitch and loudness.

Subliminal Perception

The process by which information is processed by the brain without conscious awareness.

Subliminal Messages

Messages that are presented below the threshold of conscious awareness, which are said to influence behavior or decision-making.

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