Following is data relative to the 12/31/26 inventory of Sheridan Company: Replacement Original Cost Item Per Unit Cost A $0.60 $0.35 B 0.50 0.45 C 0.90 0.95 D 0.85 0.75 E 0.85 0.80 The selling price is $1.00/unit for all items. Disposal costs amount to 10% of the selling price and a "normal" profit is 30% of selling price. There are 1,200 units of each item in the 12/31/26 inventory. The company applies LCM using to the total of the inventory. (a) Complete the last three columns in the 12/31/26 schedule below based upon the lower-of-cost-or-market rules. (Round answers to 2 decimal places, e.g. 52.75.)