What is the market value of product 101?

Tatum Company has four products in its inventory. Information about the December 31, 2021, inventory is as follows: Product Total Cost 101 $122,000 102 91,400 103 60,900 104 30,500 Total Replacement Cost $111,800 86,300 40,600 28,500 Total Net Realizable Value $101,600 111,700 50,800 50,900 The normal profit is 30% of total cost