Q4. 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.

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