Smith Distributors, Inc., supplies ice cream shops with various toppings for making sundaes. On November 17, 2013, a fire resulted in the loss of all of the toppings stored in one section of the warehouse. The company must provide its insurance company with an estimate of the amount of inventory lost. The following information is available from the company's accounting records:

	Fruit Toppings			Marshmallow Toppings			Chocolate Toppings
Inventory, January 1, 2013	$	22,000		$	7,200		$	3,200
Net purchases through Nov. 17		160,000			38,000			12,200
Net sales through Nov. 17		210,000			57,000			20,200
Historical gross profit ratio		20	%		30	%		30	%

Required:
1.	Calculate the estimated cost of each of the toppings lost in the fire.