A flood destroyed a company's warehouse contents on September $12.$ The following information was the only information that was salvaged:Inventory, beginning: $$29,700$Purchases for the period: $$18,700$Sales for the period: $$56,700$Sales returns for the period: $$870$The company's average gross profit ratio is $23\%.$ What is the estimated cost of the lost inventory using the gross profit method?A$.$ $$35,559\mathrm{.}10.$B$.$$$48,400\mathrm{.}00.$C$.$$$47,400\mathrm{.}00.$D$.$$$5,410\mathrm{.}90.$F$.$$$37,268\mathrm{.}00.$