At 12/31/20, the end of Cullumber Company's first year of business, inventory was $6,100 and $5,350 at cost and at market, respectively. Following is data relative to the 12/31/21 inventory of Jenner: Original Cost Replacement Item Per Unit Cost A $0.80 $0.40 B 0.50 0.45 C 0.80 0.85 D 0.60 0.50 E 0.70 0.65 Selling price is $1.00/unit for all items. Disposal costs amount to 10% of selling price and a "normal" profit is 20% of selling price. There are 1,400 units of each item in the 12/31/21 inventory.