Answer:
(A) $81
Explanation:
Sales mix: 30% QD and 70% QD+.
QD Variable costs per unit = $120
QD selling price = $180
QD+ Variable costs per unit = $135
QD+ selling price = $225
The unit contribution for the Q-Drive is:
[tex]U_{QD} = 180-120 = \$ 60[/tex]
The unit contribution for the Q-Drive+ is:
[tex]U_{QD+} = 225-130 = \$ 90[/tex]
The weighted-average unit contribution margin for Marigold is
[tex]UC= (0.3*U_{QD})+(0.7*U_{QD+})\\UC= (0.3*60)+(0.7*90)\\UC =\$ 81[/tex]
The answer is (A) $81.