Exercise 12-13 (Algo) Understanding CVP relationships LO 12-7, 12-9 Calculate the missing amounts for each of the following firms: Note: Do not round intermediate calculations. Sales Variable Costs Contribution Margin Ratio Fixed Costs Operating Income (Loss) Firm A $ 319,000 33 % $ 38,412 Firm B 464,000 % 116,000 72,191 Firm C 127,000 28 % 37,200 Firm D 57,000 24 % (5,000)