i need help splving part B please!!

Steve 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. Compute the cost of goods destroyed. Compute the cost of goods destroyed, assuming that the gross profit is 33 1/z% of sales