Blossom requires an estimate of the cost of goods lost by fire on March $9.$ Merchandise on hand on January $1$ was $$74,000.$ Purchases

since January $1$ were $$150,000$; freight$-$in$,$ $$6,300$; purchase returns and allowances, $$4,600.$ Sales are made at $25\%$ above cost and

totaled $$193,000$ to March $9.$ Goods costing $$21,200$ were left undamaged by the fire; remaining goods were destroyed.

Compute the cost of goods destroyed. $($Round gross profit percentage and final answer to $0$ decimal places, e$.$g$.15\%$ or $125.)$

Cost of goods destroyed $

Compute the cost of goods destroyed, assuming that the gross profit is $\frac{331}{3}\%$ of sales. $($Round ratios for computational purposes to $5$ decimal

places, e$.$g$.78\mathrm{.}72345\%$ and final answer to $0$ decimal places, e$.$s$.28,987.)$

Cost of goods destroyed $