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On December 31, 2016, the manufacturing facility of a medium-sized company in Regina was severely damaged by an accidental fire. As a result, the company's direct materials, work-in-process, and finished goods inventories were destroyed. The company did have access to certain incomplete accounting records, which revealed the following: Beginning inventories, January 1, 2016: Key ratios for 2016: All costs are incurred uniformly in the manufacturing process. Actual operations data for 2016: From, the above data, reconstruct a statement of cost of goods manufactured. Calculate the total cost of inventory lost, identifying each category where possible (i.e., direct materials, work-in-process, and finished goods), at December 31, 2016. Although a company never wishes for an accident to occur, why was 2016 a particularly bad year