Estimation of Theft Loss You are requested by a client on September 28 to prepare an insurance claim for a theft loss which occurred on that day. You immediately take an inventory and obtain the following data:

Inventory, September 1

$38,000

Purchases received, September 1–September 28

19,000

Sales, September 1–September 28

$52,000

Sales returns

1,000

The inventory on September 28 indicates that an inventory of $15,000 remains after the theft. During the past year net sales were made at 50% above the cost of goods sold.

Required

Compute the inventory lost during the theft.