Blossom Legler requires an estimate of the cost of goods lost by fire on March 9. Merchandise on hand on January 1 was $ 47,880. Purchases since January 1 were $ 90,720; freight-in, $ 4,284; purchase returns and allowances, $ 3,024. Sales are made at 33 1/3% above cost and totaled $ 150,000 to March 9. Goods costing $ 13,734 were left undamaged by the fire; remaining goods were destroyed.

B) Compute the cost of goods destroyed, assuming that the gross profit is 33 1/3% of sales. (Round ratios for computational purposes to 5 decimal places, e.g. 78.72345% and final answer to 0 decimal places, e.g. 28,987.)