23 Product A B D The December 31, 2021 inventory of Vegas Company consisted of four products, for which certain information is provided below. Estimated Replacement Normal Profit Expected Original Cost Selling Costs Cost On Sales Selling Price $25.00 $22.00 $6.50 $40.00 20% of Sell Price $42.00 $40.00 $12.00 $48.00 25% of Sell Price $120.00 $115.00 $25.00 $190.00 30% of Sell Price S18.00 $15.80 $3.00 $26.00 10% of Sell Price Instructions Using the lower-of-cost-or-market approach applied on an individual-item basis, compute the inventory valuation per unit that should be reported for each product on December 31, 2019. (5 points)