Crane Legler requires an estimate of the cost of goods loss by fire on March $9$ merchandise on hand on January $1$ was $$48,640$ purchases since January $1$ were $92,160.$Freight$-$in in was $$4352..$ purchase returns and allowances were $$3072..$ sales are made at $331/3\%$ above cost and totaled $$153,000$ to March $9.$goods costing $13,952$ were left undamaged by the fire...remaining goods were destroyed..... the cost of goods destroyed was $$13,378...$ Now compute the cost of goods destroyed assuming that the gross profit was $331/3\%$ of sales