The December 31, 2022 inventory of Sunday Company consisted of four products, for which certain information is provided below. Replacement Cost of Completion Normal Profit Product Cost Cost and Disposal Selling Price on Sales 25 22 6 37 7 B 42 40 12 48 12 120 100 25 160 30 16 20 3 22 4 Using the lower of cost or net realizable value (LCNRV) approach applied on an individual-item basis, compute the inventory valuation that should be reported for each product on December 31, 2022. LCNRV A B B D Using the lower of cost or market (LCM) approach applied on an individual-item basis, compute the inventory valuation that should be reported for each product on December 31, 2022. LCM A 00 B D