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Can someone explain to me how to calculate TOTAL CM ON LOST SALES Thank you :) value: 1.00 points Alpha and Beta are divisions within

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Can someone explain to me how to calculate "TOTAL CM ON LOST SALES"
Thank you :)
value: 1.00 points Alpha and Beta are divisions within the same company. The managers of both divisions are evaluated based on their own division's return on investment (ROI). Assume the following information relative to the two divisions: Case 2 Alpha Division: Capacity in units Number of units now being sold to outside customers Selling price per unit to outside customers Variable costs per unit Fixed costs per unit (based on capacity) 58,000315,000 103,000 191,000 58,000 315,0bo 76,000 191,000 58,000 315,000 76,000 191,000 $45 $29 $6 $95 $56 $21 $38 $19 $5 $67 $43 $24 Beta Division: Number of units needed annually Purchase price now being paid to an outside supplier 10,00067,000 21,000 62,000 $87 $36 $67 Before any purchase discount. Managers are free to decide if they will participate in any internal transfers. All transfer prices are negotiated Required: 1. Refer to case 1 shown above. Alpha Division can avoid $4 per unit in commissions on any sales to Beta

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