I am having problems calculating "Sales" and "Fixed Costs" for Firm D. Would someone be able to help solve this for me?

Thank you.

	Sales	Variable Costs	Contribution Margin Ratio		Fixed Costs	Operating Income (Loss)
Firm A	$320,000	$217,600	32	%	$64,100	$38,300
Firm B	655,000	465,050	29	%	118,000	71,950
Firm C	134,000	99,160	26	%	36,700	(1,860)
Firm D	?????	59,000	20	%	?????	(4,920)