Sheffield corp. 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 $150 and a selling price of $210. q-drive plus has variable costs per unit of $180 and a selling price of $270. the weighted-average unit contribution margin for sheffield is : a. $69. b. $210. c. $105. d. $81.

D. $81.

Explanation:

We know that,

Contribution margin per unit = Selling price per unit - Variable expense per unit

For Q-Drive, it would be

= $210 - $150

= $60

For Q-Drive Plus, it would be

= $270 - $180

= $90

Now the weighted contribution margin would be

= Q-Drive contribution margin × sales mix + Q-Drive Plus contribution margin × sales mix

= $60 × 30% + $90 × 70%

= $18 + $63

= $81