The December 31, 2025 inventory of Oriole Company consisted of four products, for which certain information is provided below. Product Original Cost A MUO B D Product A B C D $ 19 $ $ ta $40.00 $ $58.00 $136.00 $35.00 Determine the lower of cost or net realizable value amount for each product. Replacement Cost LCNRV $38.00 $56.00 $131.00 $31.80 Estimated Disposal Cost $21.00 $27.00 $41.00 $21.00 Expected Selling Price $56.00 $64.00 $206.00 $42.00 Normal Profition Sales 3.6% 41% 46% 26%

The December 31,2025 inventory of Oriole Company consisted of four products, for which certain intormation is provided below. Determine the lower of cost or net realizable value amount for esch product