Maynor Inc has two products in its ending inventory, each accounted for at the lower of cost or market. A profit margin of $30\%$ on selling price is considered normal for each product. Specific data with respect to each product follows:

$\backslash$table$[[,\backslash$table$[[$Product$],[$A$]],\backslash$table$[[$Product$],[$B$]],\backslash$table$[[$Product$],[$C$]],\backslash$table$[[$Product$],[$D$]]],[$Sogt$,$$ $20\mathrm{.}00,$$ $35\mathrm{.}00,$$ $40\mathrm{.}00,$$ $70\mathrm{.}00],[$Cost$,\backslash$table$[[$$$,22\mathrm{.}50],[,$$