正确答案:B 1ITa6vjS
答案解析:甲、乙、丙三种产品的边际贡献率分别为: yqAw7GaBN
甲:[(30-20)/30] ×100%=33.33% M9iu#6P
乙:[(25-15)/25] ×100%=40% XBDlQe|>
丙:[(22-11)/22] ×100%=50% L>PpXTWwy
各产品的销售比重为: ~+|p.(I
甲:[30×1000/(30×1000+25×5000+22×300)] ×100%=19% :|d3BuY
乙:[25×5000/(30×1000+25×5000+22×300)] ×100%=77% :0vNg:u+
丙:[22×300/(30×1000+25×5000+22×300)] ×100%=4% u''(;U[
加权平均边际贡献率=33.33%×19%+40%×77%+50%×4%=39.13%。