Calculate the missing amounts for each of the following firms: (Do not round intermediate calculations.) Variable Costs Contribution Margin Ratio Operating ixed Costs Income (Loss) $37,132 72,892 Sales Firm A $317,000 Firm B Firm C Firm D 30 | % 461,000 0 115,000 36,500 133,000 27 % 58,000 23 | % (4,960)