Accounting related question, looking for someone who has not answered this question yet and can explain how to get ending inventory. Thank you

On December 31, 2016, the manufacturing facility of a medium-sized company in Regina was severely damaged by an accidental fire. As a result, the company's direct materials, work-in-process, and finished goods inventories were destroyed. The company did have access to certain incomplete accounting records, which revealed the following: a. Beginning inventories, January 1, 2016: Direct materials $24,000 Work-in-process 48,000 Finished goods 40,000 b. Key ratios for 2016 Gross margin/profit 30% of sales Prime costs 65% of total manufacturing costs Factory overhead 50% of conversion costs Ending work-in-process is always 10% of the average monthly manufacturing costs c. All costs are incurred uniformly in the manufacturing process. d. Actual operations data for 2016: $15,000,000 Sales Direct materials purchases 3,720,000 Direct labour incurred 3,850,000 Required 1. From, the above data, reconstruct a statement of cost of goods manufactured 2. Calculate the total cost of inventory lost, identifying each category where possible (i.e., direct materials, work-in-process, and finished goods), at December 31, 2016. 3. Although a company never wishes for an accident to occur, why was 2016 a particularly bad year