各产品的销售额依次为 4000*120=480000 1000*60=60000 2000*110=220000 销售额合计=480000+60000+220000=760000 销售比重依次为 480000/760000=0.631578947368 60000/760000=0.0789473684211 220000/760000=0.289473684211 各产品的边际贡献依次为 (4000-3200)/4000=0.2 (1000-600)/1000=0.4 (2000-1400)/2000=0.3 加权边际贡献率=0.6315*0.2+0.0789*0.4+0.2895*0.3=0.24471 综合保本销售额=19800/0.24471=80912.1000368 及各产品的保本销售量依次为 80912*0.2/4000=4.0456 80912*0.4/1000=32.3648 80912*0.3/2000=12.1368 。(2)计算该公司的营业利润=480000*0.2+60000*0.4+220000*0.3-19800=166200