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

$\backslash$table$[[$Product$,$Original Cost,Replacement Cost,$\backslash$table$[[$Estimated Disposal$],[$Cost$]],\backslash$table$[[$Expected Selling Price$],[$Sales$]],\backslash$table$[[$Normal Profit on$],[$A$]]],[$B$,$$$27\mathrm{.}00,$$$25\mathrm{.}00,$$$10\mathrm{.}00,$$$43\mathrm{.}00,28\%$