Calculate the missing amounts for each of the following firms: (Do not round intermediate calculations.) Sales Variable Costs Fixed Costs Contribution Margin Ratio 30 % Operating Income (Loss) $ 37,808 73,896 $ 315,000 462,000 Firm A Firm B Firm C Firm D 118,000 35,100 132,000 26% 55,000 22 % (4,940)