Sandhill Music Company sells three principal types of musical instruments, with varying percentages of gross profit on cost.

		Harps		Violins		Cellos
Gross profit percentage		30%		35%		40%

On May 9, 2017 a fire destroyed Sandhills office and the warehouse in which it stored the instruments. To file a report of loss for insurance purposes, the company must know what the inventories were immediately preceding the fire. Unfortunately Sandhill Music Company did not maintain any perpetual inventory records. A general ledger was kept and computer records related to the ledger were backed up to the cloud nightly. You were able to ascertain the following from the general ledger.

		Harps		Violins		Cellos
Inventory, Jan. 1, 2017		$ 184,000		$ 110,400		$ 138,000
Purchases to May 9, 2017		138,000		46,000		69,000
Sales Revenue to May 9, 2017		269,100		136,620		218,960

Submit your estimate of the inventory amounts immediately preceding the fire.