6 The December 31, 2015 inventory of Gwynn Company consisted of four products, for which certain information is provided below. Product Original Cost Estimated Completion Cost Expected Selling Price Estimated Cost to sell A $25 $6 $40 $4 B $42 $12 $58 $8 C $120 $25 $150 $15 D $18 $3 $26 $2 Instructions Using the lower-of-cost-or-net realizable value approach applied on an individual-item basis, compute the inventory valuation that should be reported for each product on December 31, 2015