An insurance investigator in usa is reconstructing the records of Gratis Company. Some data were destroyed in a fire, but the following data (in pesos) for the fiscal year survived: cost of goods sold, 32,000; purchases of direct materials, 8,000; factory overhead, 13,000; sales commissions, 2,000; direct labor, 4,000; direct materials used, 7,600; finished goods inventory, beginning, 7,800; gross profit, 12,000; accounts payable, beginning 1,700 and end, 1,500; work in process, beginning, 1,300 and end, 800. To evaluate the claim for a fire loss, compute the sales and the ending inventory of finished goods