The December 31, 2025 inventory of Crane Company consisted of four products, for which certain information is provided below. Estimated Disposal Normal Profit on Product Original Cost Replacement Cost Expected Selling Price Cost Sales A $48.00 $46.00 $30.00 $64.00 44% B $66.00 $64.00 $33.00 $72.00 49% C $144.00 $139.00 $49.00 $214.00 54% D $43.00 $39.80 $28.00 $50.00 34% Determine the lower of cost or net realizable value amount for each product. Product A $ B $ C $ D $ LCNRV