Kingbird Co$.$ follows the practice of valuing its inventory at the lower$-$of$-$cost$-$or$-$market. The following information is available from the company's inventory records as of December $31,2025.$

$\backslash$table$[[$Item$,$Quantity,Unit Cost,$\backslash$table$[[$Replacement$],[$Cost$/$Unit$]],\backslash$table$[[$Estimated$],[$Selling$],[$Price$/$Unit$]],\backslash$table$[[],[$Disposal$],[$Cost$/$Unit$]],\backslash$table$[[$Normal$],[$Profit$],[$Margin$/$Unit$]]],[$A$,1,700,$$$9\mathrm{.}38,$$$10\mathrm{.}50,$$$13\mathrm{.}13,$$$1\mathrm{.}88,$$$2\mathrm{.}25$