$12.$ The following information is available for November for BFC Company.

Beginning inventory $$150,000$

Net purchases $450,000$

Net sales $900,000$

Percentage markup on cost $66\mathrm{.}67\%$

Hurricane destroyed BFC$$s November inventory, leaving undamaged inventory with a cost of $$9,000.$ Using the gross profit method, the estimated ending inventory destroyed by Hurricane is