Exercise 9-15 (Part Level Submission) Tony Legler requires an estimate of the cost of goods lost by fire on March 9. Merchandise on hand on January 1 was $40,800. Purchases since January 1 were $66,800; freight-in, $3,600; purchase returns and allowances, $2,200. Sales are made at 33 1/3% above cost and totaled $107,100 to March 9. Goods costing S 11,900 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