The March 31, 2020 inventory of Shane Inc. consisted of four products, for which certain information is provided below: Replacement Estimated Expected Product Original Cost Cost Disposal Cost Selling Price A $39.00 $32.00 $6.50 $50.00 B $54.00 $50.00 $8.00 $58.00 C $155.00 $135.00 $25.00 $200.00 D $31.00 $25.80 $3.00 $38.00 Required: Using the lower of cost and NRV approach applied on an individual-item basis, calculate the inventory valuation that should be reported for each product on March 31, 2020.