The august 31, 2019 inventories of At Tkl Cop. consisted of four products, for which certain information is provided below: Replacement Estimated Expected Product Original Cost Cost Disposal Cost Selling Price A $42.00 $41.00 $5.00 $50.00 B $220.00 $228.00 $30.00 $245.00 C $185.00 $185.00 $22.00 $210.00 D $31.00 $32.00 $2.00 $38.00

Using the lower of cost and net realizable value approach (LCNRV) applied on an individual-item basis, calculate the inventory valuation that should be reported for each product on august 31, 2019.