The December $31,2025$ inventory of Oriole Company consisted of four products, for which certain information is

provided below.

Product

A

B

C

D

Original Cost

$$31\mathrm{.}00$

$$46\mathrm{.}00$

$$120\mathrm{.}00$

$$19\mathrm{.}00$

Replacement

Cost

$$29\mathrm{.}00$

$$44\mathrm{.}00$

$$115\mathrm{.}00$

$$16\mathrm{.}00$

Estimated

Disposal Cost

$$5\mathrm{.}00$

$$11\mathrm{.}00$

$$20\mathrm{.}00$

$$5\mathrm{.}00$

Expected

Selling Price

$$41\mathrm{.}00$

$$52\mathrm{.}00$

$$205\mathrm{.}00$

$$30\mathrm{.}00$

Normal Profit

on Sales

$30\mathrm{.}00\%$

$30\mathrm{.}00\%$

$30\mathrm{.}00\%$

$20\mathrm{.}00\%$

Using the lower$-$of$-$cost$-$or$-$market approach applied on an individual$-$item basis, compute the inventory valuation that

should be reported for each product on December $31,2025.($Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$

Lower$-$of$-$Cost$-$or$-$Market

Product