Adams Legler requires an estimate of the cost of goods lost by fire on March 9. Merchandise on hand on January 1 was $35,900. Purchases since January 1 were $69,700; freight-in, $3,400; purchase returns and allowances, $2,500. Sales are made at 33 1/3% above cost and totaled $106,400 to March 9. Goods costing $10,000 were left undamaged by the fire; remaining goods were destroyed.

Compute the cost of goods destroyed