The December 31, 2020 inventory of Oriole Company consisted of four products, for which certain information is provided below. Product A Replacement Cost $30.00 $39.00 $137.00 $14.40 Original Cost $32.00 $41.00 $142.00 $21.00 Estimated Disposal Cost $6.00 $11.00 $24.00 $5.00 Expected Selling Price $41.00 $48.00 $200.00 $27.00 Normal Profit on Sales 25.00% 25.00% 20.00% 10.00% 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.)