The December 31, 2020 inventory of Sunland Company consisted of four products, for which certain information is provided below. Replacement Cost Estimated Disposal Cost Expected Selling Price Normal Profit on Sales Product Original Cost A $31.00 $29.00 $7.50 $41.00 25.00% B $43.00 $41.00 $10.00 $48.00 20.00% $144.00 $139.00 $29.00 $210.00 20.00% D $17.00 $15.00 $6.00 $27.00 15.00% 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.) 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 TA $ B TA $ TA D TA $