正确答案:B 6+_qGV
答案解析:甲、乙、丙三种产品的边际贡献率分别为: =7%c*O <
甲:[(30-20)/30] ×100%=33.33% QR{pph*zn-
乙:[(25-15)/25] ×100%=40% CoQ<Ky}*
丙:[(22-11)/22] ×100%=50% `&)uuLn|
各产品的销售比重为: (Q][d+} /
甲:[30×1000/(30×1000+25×5000+22×300)] ×100%=19% "s
rRlu
乙:[25×5000/(30×1000+25×5000+22×300)] ×100%=77% 0r'<aA`=I
丙:[22×300/(30×1000+25×5000+22×300)] ×100%=4% 3q$"`w
加权平均边际贡献率=33.33%×19%+40%×77%+50%×4%=39.13%。