the company's inventory records as of December $31,2025.$

$\backslash$table$[[$Item$,$Quantity,Unit Cost,$\backslash$table$[[$Replacement$],[$Cost$/$Unit$]],\backslash$table$[[$Estimated Selling$],[$Price$/$Unit$]],\backslash$table$[[$Completion & Disposal$],[$Cost$/$Unit$]],\backslash$table$[[$Normal Profit$],[$Margin$/$Unit$]]],[$A$,1,500,$$$8\mathrm{.}40,$$$9\mathrm{.}41,$$$11\mathrm{.}76,$$$1\mathrm{.}68,$$$2\mathrm{.}02$