Dooling Store’s inventory is destroyed by a fire on September 5, 2011. The following data for year 2011 are available from the accounting records. Estimate the cost of the inventory destroyed.

Jan. 1 inventory

$180,000

Jan. 1 through Sept. 5 purchases (net)

$342,000

Jan. 1 through Sept. 5 sales (net)

$675,000

Year 2011 estimated gross profit rate

42%