i need help solving this part please

Tony Legler requires an estimate of the cost of goods lost by fire on March 9. Merchandise on hand on January 1 was $36, 400. Purchases since January 1 were $67, 400: freight-in, $3, 300: purchase returns and allowances, $2, 400. Sales are made at 33 1/3% above cost and totaled $98, 500 to March 9. Goods costing $11, 200 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.) Cost of goods destroyed $