The December 31, 2020 inventory of Crane Company consisted of four products, for which certain information is provided below. Replacement Product Original Cost Cost $24.00 $22.00 $43.00 $41.00 $132.00 $127.00 $21.00 $16.00 Estimated Disposal Cost $8.00 $11.00 $30.00 $3.00 Expected Selling Price $40.00 $54.00 $200.00 $25.00 Normal Profit on Sales 25.00% 20.00% 25.00% 20.00% 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. Product A A $ B $ A A