Firm A Firm B Firm C Firm D Units Sold Selling Price 11,000 $ 7,700 5,030 26.00 8.00 Variable Costs Per Unit 17.00 4.70 48.00 Contribution Margin Fixed Costs 99,900 $ 9,300 40,300 42,600 65,600 49,540 Operating Income (Loss) 32,040 (5,870)