Calculate the missing amounts for each of the following firms: (Do not round intermediate calculations.) Sales $ 317,000 Variable Costs Contribution Margin Ratio 31% Fixed Costs FirmA Firm B Operating Income (Loss) $ 36,812 73,335 464,000 % 269 133,000 Firm C Firm D 117,000 37,100 55,000 24 % (4.990)