Calculate the missing amounts for each of the following firms: (Do not round intermediate calculations.) Fixed Costs Sales Variable Costs $ 317,000 $ 212,390 468,000 130,000 59,000 Contribution Margin Ratio 33% % Firm A Firm B Operating Income (Loss) 37,515 71,829 118,000 37,200 Firm C Firm D 29% 22 % (4,940)