ROK Company has the following information available:

Selling Price:

Item $A-$ $$54$

Item $B-$ $$47$

Item $C-$$$56$

Item $D-$ $$47$

Replacement Cost

Item $A-$ $$38$

Item $B$ $$36$

Item $C-$$$39$

Item $D-$ $$42$

Cost

Item $A-$ $$43$

Item $B-$ $$40$

Item $C-$ $$40$

Item $D-$ $$40$

Assume in each cash the cost to dispose are $$8$ per unit and the normal profit mangin is $$5$ per unit. Calculate the amount that should be used to value each inventory item using lower$-$of$-$cost$-$or$-$market.

$1.$ Item A

$2.$ Item B

$3.$ Item C

$4.$ Item D