正确答案:B (!m6>m2
答案解析:甲、乙、丙三种产品的边际贡献率分别为: UZ<.R"aK
甲:[(30-20)/30] ×100%=33.33% F`F|.TX
乙:[(25-15)/25] ×100%=40% Qa9@Q$
丙:[(22-11)/22] ×100%=50% tpzh
各产品的销售比重为: m' j
1
甲:[30×1000/(30×1000+25×5000+22×300)] ×100%=19% y] 9/Xr/
乙:[25×5000/(30×1000+25×5000+22×300)] ×100%=77% P1L+Vnfu
丙:[22×300/(30×1000+25×5000+22×300)] ×100%=4% E>#@
H
加权平均边际贡献率=33.33%×19%+40%×77%+50%×4%=39.13%。