Brenda Company reported the following information for November and December 2014.

November

December

Cost of goods purchased

$536,000

$ 6101000

Inventory, beginning of month

130,000

120,000

Inventory, end of month

120,000

?

Sales revenue

840,000

1,000,000

Brenda”s ending inventory at December 31 was destroyed in a fire.

Instructions

(a) Compute the gross profit rate for November.

(b) Using the gross profit rate for November, determine the estimated cost of inventory lost in the fire.