The Waynesboro Company always has gross profit equal to 30 percent of sales. This year, the company started with inventory costing $60,000 and made purchases of $110,000 and sales of $130,000. A fire destroyed all of the inventory on hand except for merchandise costing $6,000. The cost of goods sold is estimated as: O $51,000 O $39,000 O $57,000 O $91,000