Pharoah requires an estimate of the cost of goods lost by fire on March $9.$ Merchandise on hand on January $1$ was $$79,000.$ Purchases since January $1$ were $$136,000$; freight$-$in$,$ $$6,200$; purchase returns and allowances, $$4,700.$ Sales are made at $25\%$ above cost and totaled $$214,000$ to March $9.$ Goods costing $$20,300$ were left undamaged by the fire; remaining goods were destroyed.