Calculate the missing amounts for each of the following firms: (Do not round intermediate calculations.) Sales Variable Costs Contribution Margin Ratio Firm A 30% $ 322,000 $ 425,380 130,000 225,400 463,000 Firm B 45% Operating Fixed Costs Income (Loss) $ 58,980 $ 37,620 117,000 72,682 35,700 (2,000) 23,542 (4,910) Firm C 94,300 29% Firm D 77,632 59,000 24 %