The December 31, 2020 inventory of Cullumber Company consisted of four products, for which certain information is provided below. Product B Original Cost $24.00 $46.00 $148.00 $19.00 Replacement Cost $22.00 $44.00 $143.00 $15.90 Estimated Disposal Cost $5.00 $9.00 $24.00 $3.00 Expected Selling Price $43.00 $54.00 $180,00 $29.00 Normal Profit on Sales 30.00% 25.00% 30.00% 10.00% 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, eg 52.75) Product A $ B $ c $ D