\begin{tabular}{|c|c|c|c|c|c|c|} \hline & Units Sold & \begin{tabular}{l} Selling \\ Price \end{tabular} & \begin{tabular}{c} Variable Costs \\ Per Unit \end{tabular} & \begin{tabular}{c} Contribution \\ Margin \end{tabular} & Fixed Costs & \begin{tabular}{c} Operating \\ Income (Loss) \end{tabular} \\ \hline Firm A & 10,100 & 23.00 & & 113,100 & 42,200 & \\ \hline Firm B & 8,600 & & 17.00 & & 63,900 & 32,10 \\ \hline Firm C & & 7.60 & 4.70 & 9,100 & & (6,900 \\ \hline Firm D & 4,620 & & 47.00 & 41,260 & 46,830 & \\ \hline \end{tabular}