The December 31, 2020 inventory of Cullumber Company consisted of four products, for which certain information is provided below. Replacement Cost Original Cost Product Estimated Disposal Cost Expected Selling Price Normal Profit on Sales A $31.00 $ 29.00 $ 6.50 $ 45.00 25.00% B $ 46.00 $ 44.00 $11.00 $ 54.00 25.00% $126.00 $ 121.00 $26.00 $190.00 20.00% D $ 18.00 $ 16.00 $ 4.00 $ 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. (Round answers to 2 decimal places, e.g. 52.75.) Product A $ 00 $ $ $ D $