Calculate the missing amounts for each of the following firms: (Do not round intermediate calculations.) Sales $ 316,000 Variable Costs Fixed Costs Operating Income (Loss) $ 35,970 72,934 465,000 Contribution Margin Ratio 34 % % 26 % 21 % FirmA Firm B Firm C Firm D 118,000 37,600 130,000 58,000 (4,985)