Calculate the missing amounts for each of the following firms: (Do not round intermediate calculations.) Sales Variable Costs Fixed Costs $ 315,000 Operating Income (Loss) $ 38,280 72,646 469,000 Contribution Margin Ratio 32 % % 26 % 23 % Firm A Firm B Firm C Firm D 119,000 36,800 126,000 56,000 (4,970)