正确答案:B >9F,=63A
答案解析:甲、乙、丙三种产品的边际贡献率分别为:
k$}XZ,Q
甲:[(30-20)/30] ×100%=33.33% 1@E<5rp o
乙:[(25-15)/25] ×100%=40% V8NNIS
丙:[(22-11)/22] ×100%=50% s[h'W~
各产品的销售比重为: ;%]Q%7
甲:[30×1000/(30×1000+25×5000+22×300)] ×100%=19% <X
j:c2@
乙:[25×5000/(30×1000+25×5000+22×300)] ×100%=77% "Z }'u2%\m
丙:[22×300/(30×1000+25×5000+22×300)] ×100%=4% O9A.WSJ
>}
加权平均边际贡献率=33.33%×19%+40%×77%+50%×4%=39.13%。