Calculate the missing amounts for each of the following firms: (Do not round intermediate calculations.) Sales Variable Costs Fixed Costs $ 318,000 Contribution Margin Ratio 32 % % FirmA Firm B Firm Operating Income (Loss) $ 35,403 72,692 468,000 120,000 38,600 134,000 27 % 22 % Firm D 56,000 (4.970)