正确答案:B 'Px}#f0IR
答案解析:甲、乙、丙三种产品的边际贡献率分别为: Vji:,k=3\
甲:[(30-20)/30] ×100%=33.33% .
e_VPKF|
乙:[(25-15)/25] ×100%=40% B:96E&
丙:[(22-11)/22] ×100%=50% }2hU7YWt
各产品的销售比重为: 7g>|e
甲:[30×1000/(30×1000+25×5000+22×300)] ×100%=19% DX_?-jw})f
乙:[25×5000/(30×1000+25×5000+22×300)] ×100%=77% 1*f*}M
丙:[22×300/(30×1000+25×5000+22×300)] ×100%=4% /:@)De(S
加权平均边际贡献率=33.33%×19%+40%×77%+50%×4%=39.13%。