I need help computing the fire loss. What burned are 50 tons or 167 rolls costing 25,950. Additional information is on the excel sheet

VALLEY PUBLISHING COMPANY #811 - Newsprint and Ink 12/31/20x2 DESCRIPTION TONS Books Beginning Inventory DOLLARS Adjusted Books 340 P 340 $164,480 P Purchases 1190 w 1172 x $637,595 w Available for sale 1530 1512 $802,075 Ending Inventory (358) C-1 (338) Inventory consumed and burned QUANTITY CONSUMED: FIRE LOSS: Total Consumed COMPUTED NEWSPRINT AND INK P w Per prior years work papers Traced to vouchers and total per voucher register ### C-1 x Voucher 1-01 20x3 Average pages per issue - 39 pages, test of morgue files. 39 Issues published this year - 313 (52 weeks x 6 issues per week + 1 313 ABC reported circulation - 13,340 13,340 Industry average for unpaid copies 7% of ABC circulation Fire loss was primarily 34" white paper purchased on Voucher 8-22 Using a postal scale and allowing for the weight of ink and moistu 0.502 weighs an average of .5020 lbs. Circulation department records indicate that subscription circula 9,605 voucher 8-167 rolls or 50 tons @ $25950 C-3 DOLLARS Adjusted $164,480 $627,371 x $791,851 $ (177,542) C-1 VALLEY PUBLISHING COMPANY #131 - Newsprint Inventory 12/31/20x2 [Prepared by client] ITEM Newsprint - yellow: 34" 600 lbs each NUMBER OF ROLLS TOTAL TONS PER TON COST AMOUNT 90 27 $ 508 $ 13,716 Newsprint - pink: 17" 300 lbs each 60 9 $ 523 $ 4,707 Newsprint - glossy: 34" 600 lbs each 17" 300 lbs each 70 7 21 1 $ $ 565 565 $ $ 11,676 565 Newsprint - white: 34" 600 lbs each 17" 300 lbs each 777 313 233 47 $ $ 521 521 $ 121,393 $ 24,485 Total Inventory In transit - pink: 17" 300 lbs each 338 133 20 358 $ 177,542 $ 524 $ 10,480 $ 188,022 C-2 VALLEY PUBLISHING COMPANY RB #131 - Newsprint Inventory 12/31/20x2 Inventory Observation ITEM COUNTED [X] NUMBER OF ROLLS 12/31/x2 WEIGHT [X] TOTAL TONS Newsprint - white 34" Newsprint - white 17" 777 313 600 300 233 47 Newsprint - yellow 34" 90 600 27 Newsprint - glossy 34" Newsprint - glossy 17" 70 7 600 300 21 1 Newsprint - pink 17" 60 300 9 Actual manufacturers' weights are stamped on unopened rolls. NOTE: Inventory observed after press-run on Wednesday, December 31, 20x2 - 100% test count. INVENTORY CUT-OFF DATA: Last receiving information was dated December 15, 20x2, for 167 rolls of 17" white newsprint from National Newsprint Corporation. C-3 VALLEY PUBLISHING COMPANY #811 - Newsprint and Ink 12/31/20x2 DESCRIPTION TONS Books Beginning Inventory DOLLARS Adjusted Books Adjusted 340 P 340 $164,480 P $164,480 Purchases 1190 w 1172 x $637,595 w $627,371 x Available for sale 1530 1512 $802,075 $791,851 Ending Inventory (358) C-1 (338) $ (188,022) C-1 $ (177,542) Inventory consumed and burned QUANTITY CONSUMED: FIRE LOSS: Total Consumed COMPUTED NEWSPRINT AND INK P w x Per prior years work papers Traced to vouchers and total per voucher register Voucher 1-01 20x3 Average pages per issue - 39 pages, test of morgue files. Issues published this year - 313 (52 weeks x 6 issues per week + 1) ABC reported circulation - 13,340 39 313 13,340 374595 pages printed per issue Industry average for unpaid copies 7% of ABC circulation Fire loss was primarily 34" white paper purchased on Voucher 8-22 Using a postal scale and allowing for the weight of ink and moisture, a 39 pages is weighs an average of .5020 lbs. Circulation department records indicate that subscription circulation averages 9,6 voucher 8-22 167 rolls or 50 tons @ $25950 672.35 unpaid copies per year 0.502 9,605 #NAME