A company manufactures and sells four products; the related inventories are valued at lower-of-cost-or-market. The company considers a profit margin of 20 percent of sales to be normal for all four products. The following information was compiled as of December 31:

Product	Original Cost	Cost to Replace	Estimated Cost to Complete and sell	Expected Selling Price
A	$70	$84	$30	$160
B	94	90	41	190
C	35	30	10	60
D	90	92	118	200

Using lower-of-cost-or-NRV, the reported unit amount of the ending inventory for Product D is: Multiple Choice $82, $118, $92, $90