Estimating ending inventory by the gross profit method Deluxe Auto Parts holds inventory all over the world. Assume that the records for one auto part show the following:

Beginning inventory

$ 220,000

Net purchases

800,000

Net sales

1,100,000

Gross profit rate

45%

Suppose this inventory, stored in the United States, was lost in a fire.

Requirement

1. Estimate the amount of the loss to Deluxe Auto Parts. Use the gross profit method.