The December $31,2025$ inventory of Ivanhoe Company consisted of four products, for which certain information is provided below.

$\backslash$table$[[$Product$,$Original Cost,Replacement Cost,$\backslash$table$[[$Estimated Disposal$],[$Cost$]],$Expected Selling Price,$\backslash$table$[[$Normal Profit on$],[$Sales$]]],[$A$,$$$28\mathrm{.}00,$$$26\mathrm{.}00,$$$10\mathrm{.}00,$$$44\mathrm{.}00,24\%$