The December 31, 2020 inventory of Blossom Company consisted of four products, for which certain information is provided below. Replacement Product Original Cost Cost $24.00 $22.00 $40.00 $38.00 $120.00 $115.00 $17.00 $14.00 Estimated Disposal Cost $5.00 $9.00 $20.00 Expected Selling Price $40.00 $48.00 $180.00 Normal Profit on Sales 20.00% 20.00% 20.00% 10.00% $3.00 $25.00 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, 2020. (Round answers to 2 decimal places, e s. 52.75.) Product A $ B $