Exercise 142 The December 31, 2017 inventory of Gwynn Company consisted of four products, for which certain information is provided below.

Product Original Cost Replacement Cost Estimated Disposal Cost Expected Selling Price Normal Profit on Sales A $24.00 $22.00 $6.50 $40.00 20% B $42.00 $40.00 $10.00 $48.00 25% C $120.00 $115.00 $25.00 $190.00 30% D $19.00 $15.80 $4.00 $26.00 10%

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, 2017.

Product A $ B $ C $ D $