Carla Lumber Company handles three principal lines of merchandise with these varying rates of gross profit on cost.

Lumber		25%
Millwork		30%
Hardware and fittings		40%

On August 18, a fire destroyed the office, lumber shed, and a considerable portion of the lumber stacked in the yard. To file a report of loss for insurance purposes, the company must know what the inventories were immediately preceding the fire. No detail or perpetual inventory records of any kind were maintained. The only pertinent information you are able to obtain are the following facts from the general ledger, which was kept in a fireproof vault and thus escaped destruction.

		Lumber		Millwork		Hardware
Inventory, Jan. 1, 2017		$248,700		$88,200		$44,100
Purchases to Aug. 18, 2017		1,529,500		368,800		161,900
Sales to Aug. 18, 2017		2,104,000		578,500		198,800

Submit your estimate of the inventory amounts immediately preceding the fire.