Krupo Corp. follows the practice of valuing its inventory at the LCM approach. 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$[[$Completion & Disposal$],[$Cost$/$Unit$]],\backslash$table$[[$Normal Profit$],[$Margin$/$Unit$]]],[$A$,600,$$$3\mathrm{.}00,$$$3\mathrm{.}10,$$$3\mathrm{.}50,$$$0\mathrm{.}15,$$$0\mathrm{.}40$