The December 31, 2017 inventory of Gwynn Company consisted of four products , for which certain information is provided below:

Product Original Cost Replacement Cost Est. Disposal Cost Exp. Selling Price Normal Profit of Sales

A $24.00 $22.00 $6.50 $40.00 20%

B 42.00 40.00 10.00 48.00 25

C 120.00 115.00 25.00 190.00 30

D 19.00 15.80 4.00 26.00 10

Using the lower-of-cost-or-market-approach applied on an individual-term basis, how do I compute the inventory valuation that should be reported for each product on December 31, 2017?