Calculate the missing amounts for each of the following firms: (Do not round intermediate calculations. Round "Selling Price" and "Variable Costs Per Unit" to 2 decimal places.)

	Units Sold	Selling Price	Variable Costs Per Unit	Contribution Margin	Fixed Costs	Operating Income (Loss)
Firm A	11,400	$21.00		$102,400	$42,300
Firm B	8,900		19.00		63,100	33,640
Firm C		7.80	5.00	10,100		(5,380)
Firm D	4,990		51.00	41,940	47,700