Tony Legler requires an estimate of the cost of goods lost by fire on March 9. Merchandise on hand on January 1 was $36,900. Purchases since January 1 were $77,700; freight-in, $3,700; purchase returns and allowances, $2,400. Sales are made at 33 ¹/₃% above cost and totaled $105,100 to March 9. Goods costing $10,300 were left undamaged by the fire; remaining goods were destroyed.

a. Compute the cost of goods destroyed. (Round gross profit percentage and final answer to 0 decimal places, e.g. 15% or 125.)

b. Compute the cost of goods destroyed, assuming that the gross profit is 33 ¹/₃% of sales. (Round ratios for computational purposes to 5 decimal places, e.g. 78.72345% and final answer to 0 decimal places, e.g. 28,987.)