I figured out everything except for 2a (Total contribution margin on lost sales). The answer is not 0.

Sako Company's Audio Division produces a speaker that is used by manufacturers of various audio products. Sales and cost data on the speaker follow: Selling price per unit on the intermediate $50 $16 $8 54,000 market Variable costs per unit Fixed costs per unit (based on capacity) Capacity in units Sako Company has a Hi-Fi Division that could use this speaker in one of its products. The Hi-Fi Division will need 9,000 speakers per year. It has received a quote of $31 per speaker from another manufacturer. Sako Company evaluates division managers on the basis of divisional profits