Calculate the missing amounts for each of the following firms: (Do not round intermediate calculations.) Sales Variable Costs Fixed Costs Contribution Margin Ratio 31 % Operating Income (Loss) $ 38,865 74,544 Firm A $ 320,000 Firm B 464,000 % 117,000 35,800 Firm C 131,000 30 % Firm D 60,000 25 % (5,000)