Sheridan Legler requires an estimate of the cost of goods lost by fire on March $9.$ Merchandise on hand on January $1$ was $$34,960.$

Purchases since January $1$ were $$66,240$; freight$-$in$,$ $$3,128$; purchase returns and allowances, $$2,208.$ Sales are made at $33\frac{1}{3}\%$

above cost and totaled $$102,000$ to March $9.$ Goods costing $$10,028$ were left undamaged by the fire; remaining goods were

destroyed.

Compute the cost of goods destroyed, assuming that the gross profit is $33\frac{1}{3}\%$ of sales. $($Round ratios for computational purposes to

$5$ decimal places, e$.$g$.78\mathrm{.}72345\%$ and final answer to $0$ decimal places, e$.$g$.28,987.)$

Cost of goods destroyed $ $??$