Current Attempt in Progress

Crane Legler requires an estimate of the cost of goods lost by fire on March $9.$ Merchandise on hand on January $1$ was $$48,640.$ Purchases since January $1$ were $$92,160$; freight$-$in$,$ $$4,352$; purchase returns and allowances, $$3,072.$ Sales are made at $33\frac{1}{3}\%$ above cost and totaled $$153,000$ to March $9.$ Goods costing $$13,952$ were left undamaged by the fire; remaining goods were destroyed.

$($a$)$

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