Swifty Corporation sells two types of computer hard drives. The sales mix is 30% (Q-Drive) and 70% (Q-Drive Plus). Q-Drive has variable costs per unit of $105 and a selling price of $165. Q-Drive Plus has variable costs per unit of $120 and a selling price of $210. The weighted-average unit contribution margin for Swifty is: a. $165
b. $81
c. $82.5
d. $69.0

b. $81

Explanation:

Calculation for theweighted-average unit contribution margin for Swifty

Using this formula

Weighted-average unit contribution margin = (Contribution per unit of Q-Drive × Weight of Q-Drive in sales mix) + (Contribution per unit of Q-Drive Plus × Weight of Q-Drive Plus in sales mix)

Let plug in the formula

Weighted-average unit contribution margin= [(Selling Price - Variable Costs) × 30%] + [( Selling Price - Variable Costs) × 70%]

Weighted-average unit contribution margin= [($165 - $105) × 30%] + [($210 - $120) × 70%]

Weighted-average unit contribution margin=($60 × 30%) + ($90 × 70%)

Weighted-average unit contribution margin= $18 + $63

Weighted-average unit contribution margin= $81

Therefore The weighted-average unit contribution margin for Swifty is $81

answer; organizational;

answer; ///(d); determining who competes most closely   with whom evaluating whether industry driving forces and competitive pressure favor some strategic groups and hurt others, and ascertaining whether the profit potential of different strategic groups varies due to the strengths and weaknesses in each groups respective market positions;