Chicago Corporation has 3 products in its ending inventory. Information for the products is as follows:

	Product A	Product B	Product C
Cost	$25	$100	$62
Selling Price	$40	$120	$70
Selling Costs	$6	$40	$10
Normal Profit	$5	$30	$12
Replacement Cost	$26	$85	$40

Assume that Chicago Corporation uses FIFO to determine its ending inventory and COGS. What amount should be shown for each product in the balance sheet? (do not use dollar signs, commas, or decimals in your answer).

What amount should be recognized for Product A in the financial statements?

What amount should be recognized for Product B in the financial statements?

What amount should be recognized for Product C in the financial statements?