K&Z Inc. follows the practice of pricing its inventory at the lower$-$of$-$cost$-$or$-$market $($LCM$),$ on an individual$-$product basis. The December $31,2025$ inventory of K&Z Inc. consisted of three products, for which certain information is provided below.

$\backslash$table$[[$Product:$,$Cost per Product:,Replacement Cost:$],[$A$,$$$10\mathrm{.}20,$$$9\mathrm{.}90$