Current Attempt in Progress The December 31, 2020 inventory of Sheridan Company consisted of four products, for which certain information is provided below. Replacement Product Original Cost Cost $28.00 $26.00 $45.00 $43.00 $124.00 $119.00 $17.00 $14.50 Estimated Disposal Cost $5.50 $10.00 $28.00 $4.00 Expected Normal Profit Selling Price on Sales $46.00 25.00% $52.00 25.00% $190.00 25.00% $28.00 20.00% Using the lower-of-cost-or-market approach applied on an individual-item basis, compute the inventory valuation that should be reported for each product on December 31, 2020. (Round answers to 2 decimal places, eg. 52.75.) Product A $ B c $ $ D $