Product orig cost replac cost dispoal cost exp sale price normal profit on sales

A $312954130\%$

B $4644115230\%$

C $1201152020530\%$

D $191653020\%$

Product Lower$-$of$-$cost$-$or$-$market

A $

B $

C $

D $

Use the lower$-$of$-$cost$-$or$-$market approach on an applied individual basis, compute the inventory valuation that should be reported for each product on Dec$31,2025$