please do not use handwriting

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.