正确答案:B 8)\ ?6C
答案解析:甲、乙、丙三种产品的边际贡献率分别为: 2x"&8Bg3
甲:[(30-20)/30] ×100%=33.33% `$AX!,<!G
乙:[(25-15)/25] ×100%=40% HKP<=<8/O
丙:[(22-11)/22] ×100%=50% DKPX_::
各产品的销售比重为: X<OwB -N
甲:[30×1000/(30×1000+25×5000+22×300)] ×100%=19% q#xoM1
乙:[25×5000/(30×1000+25×5000+22×300)] ×100%=77% jri=UGf
丙:[22×300/(30×1000+25×5000+22×300)] ×100%=4% AcwLs%'sx
加权平均边际贡献率=33.33%×19%+40%×77%+50%×4%=39.13%。