正确答案:B jloyJ@ck
答案解析:甲、乙、丙三种产品的边际贡献率分别为: <U pjAuG8
甲:[(30-20)/30] ×100%=33.33% Fsj[J E
乙:[(25-15)/25] ×100%=40% %([H*sLX
丙:[(22-11)/22] ×100%=50% rapca'
各产品的销售比重为: t&]Mt7
甲:[30×1000/(30×1000+25×5000+22×300)] ×100%=19% rNyK*Wjt
乙:[25×5000/(30×1000+25×5000+22×300)] ×100%=77% SH|$Dg
丙:[22×300/(30×1000+25×5000+22×300)] ×100%=4% ;g]+MLV9
加权平均边际贡献率=33.33%×19%+40%×77%+50%×4%=39.13%。