Calculate the missing amounts for each of the following firms:

Note: Do not round intermediate calculations.

$\backslash$table$[[,$Sales,$\backslash$table$[[$Variable$],[$Costs$]],\backslash$table$[[$Contribution Margin$],[$Ratio$]],\backslash$table$[[$Fixed$],[$Costs$]],\backslash$table$[[$Operating$],[$Income $($Loss$)]]],[$Firm A$,$$$,160,000,$$$,108,800,32,\%,$$$32,100,19,100],[$Firm B$,,,,969,400,,\%,236,000,104,600],[$Firm C$,,134,000,,,40,\%,73,400,],[$Firm D$,,,,29,440,20,\%,,(2,475)]]$