PLEASE DO NOT USE HAND WRITING

. The December 31, 2016 inventory of ABC Company consisted of four products, for which certain information is provided below.

Estimated Expected

Product Original Cost Completion Cost Selling Price

A SAR25 SAR10 SAR40

B SAR42 SAR20 SAR58

C SAR120 SAR40 SAR150

D SAR18 SAR5 SAR26

Using the lower-of-cost-or-net realizable value approach applied on an individual-item basis, compute the inventory valuation that should be reported for each product on December 31, 2016.