Calculate the missing amounts for each of the following firms: (Do not round intermediate calculations.) Sales Variable Costs Fixed Costs Contribution Margin Ratio 32 % Operating Income (Loss) $ 38,282 70,373 Firm A $ 322,000 Firm B 461,000 % 117,000 Firm C 127,000 25 % 37,400 Firm D 56,000 23 % (4,920)