The December 31, 2020 inventory of Crane Company consisted of four products, for which certain information is provided below. Product A Replacement Cost $26.00 $39.00 $137.00 $15.10 Original Cost $28.00 $41.00 $142.00 $19.00 Estimated Disposal Cost $6.50 $10.00 $24.00 $6.00 Expected Selling Price $49.00 $52.00 $200.00 $26.00 Normal Profit on Sales 25.00% 20.00% 25.00% 15.00% B D 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.g. 52.75.) Product $ B $ $ D $