正确答案:B Q/':<QY
答案解析:甲、乙、丙三种产品的边际贡献率分别为: @<_4Nb
甲:[(30-20)/30] ×100%=33.33% cYK3>p
A
乙:[(25-15)/25] ×100%=40% /J
^yOR9
丙:[(22-11)/22] ×100%=50% opKtSF|)
各产品的销售比重为: ."${.BPn~
甲:[30×1000/(30×1000+25×5000+22×300)] ×100%=19% |,
o!O39}>
乙:[25×5000/(30×1000+25×5000+22×300)] ×100%=77% 1r$q $\
丙:[22×300/(30×1000+25×5000+22×300)] ×100%=4% {=TD^>?
加权平均边际贡献率=33.33%×19%+40%×77%+50%×4%=39.13%。