The December 31, 2020 (year 1) inventory of ABC Company consisted of four products, for which certain information is provided below: Original Replacement Product Cost Cost Estimated Disposal Cost Expected Selling Price Normal Profit on Sales Price A $24.00 $22.00 $6.50 $40.00 20% B $42.00 $40.00 $10.00 $48.00 25% $115.00 $25.00 $190.00 30% $120.00 $19.00 D $15.80 $4.00 $26.00 10% Total $205.00 Using the lower-of-cost-or-market approach applied on an individual-item basis, compute the total ending inventory value that should be reported for each product (A through D) on December 31, 2020