Determining Inventory Values in Applying Lower-of-Cost-or-Market Information related to two products of AMC Corporation follows. Compute the inventory values reported in the balance sheet for Products A and B under the lower-of-cost-or-market rule. Product A Product B $42 $112 21 105 Estimated selling price Original cost (LIFO) Replacement cost Cost of disposal Gross margin 49 98 3 6 11 34 Pr A inventory value $ Product B inventory value $ O O