Current Attempt in Progress

The December $31,2025$ inventory of Ivanhoe Company consisted of four products, for which certain information is provided below.

$\backslash$table$[[$Product$,$Original Cost,Replacement Cost,Estimated Disposal Cost,Expected Selling Price,Normal Profit on Sales$],[$A$,$$$39\mathrm{.}00,$$$37\mathrm{.}00,$$$21\mathrm{.}00,$$$55\mathrm{.}00,35\%],[$B$,$$$57\mathrm{.}00,$$$55\mathrm{.}00,$$$25\mathrm{.}00,$$$63\mathrm{.}00,40\%],[$C$,$$$135\mathrm{.}00,$$$130\mathrm{.}00,$$$41\mathrm{.}00,$$$205\mathrm{.}00,45\%],[$D$,$$$34\mathrm{.}00,$$$30\mathrm{.}80,$$$19\mathrm{.}00,$$$41\mathrm{.}00,25\%]]$

Determine the lower of cost or net realizable value amount for each product.

$\backslash$table$[[$Product$,],[$A$,$$