Smith Distributors, Inc., supplies ice cream shops with various toppings for making sundaes. On November 17, 2021, 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, 2021	$	28,000		$	7,800		$	3,800
Net purchases through Nov. 17		190,000			44,000			12,800
Net sales through Nov. 17		240,000			63,000			20,800
Historical gross profit ratio		15	%		25	%		30	%

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