Wildhorse requires an estimate of the cost of goods lost by fire on March 9 . Merchandise on hand on lanuary 1 was $72,000. Purchases since January 1 were $132,000; freight-in, $6,600; purchase returns and allowances, $4.700. Sales are made at 25\% abc cost and totaled $197,000 to March 9 . Goods costing $20,200 were left undamaged by the fire; remaining goods were destroyed (a) Compute the cost of goods destroyed. Cost of goods destroyed $