Oriole 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$[[$Completion & Disposal$],[$Cost$/$Unit$]],\backslash$table$[[$Normal Profit$],[$Margin$/$Unit$]]],[$A$,1,500,$$$7\mathrm{.}80,$$$8\mathrm{.}74,$$$10\mathrm{.}92,$$$1\mathrm{.}56,$$$1\mathrm{.}87$