Crane requires an estimate of the cost of goods lost by fire on March 9. Merchandise on hand on January 1 was $69,000. Purchases since January 1 were $141,000; freight-in, $6,500; purchase returns and allowances, $4,600. Sales are made at 25% above cost and totaled $210,000 to March 9. Goods costing $20,500 were left undamaged by the fire; remaining goods were destroyed. Compute the cost of goods destroyed, assuming that the gross profit is 25% of sales. Cost of goods destroyed $