Calculate the missing amounts for each of the following firms: (Do not round intermediate calculations.) Sales $ 324,000 Variable Costs Fixed Costs Operating Income (Loss) $ 38,824 72,804 466,000 Contribution Margin Ratio 32% % 27 % 22 % Firm A Firm B Firm C Firm D 119,000 35,200 133,000 58,000 (4,945)