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

$\backslash$table$[[$Profit$,,$Replacement,Estimated,Expected,Normal$],[$Product$,$Original Cost,Cost,Disposal Cost,Selling Price,on Sales$],[$A$,$$$24\mathrm{.}00,$$$22\mathrm{.}00,$$$6\mathrm{.}50,$$$40\mathrm{.}00,20\%.],[$B$,$$$42\mathrm{.}00,$$$40\mathrm{.}00,$$$10\mathrm{.}00,$$$48\mathrm{.}00,25\%],[$C$,$$$120\mathrm{.}00,$$$115\mathrm{.}00,$$$25\mathrm{.}00,$$$190\mathrm{.}00,30\%],[$D$,$$$19\mathrm{.}00,$$$15\mathrm{.}80,$$$4\mathrm{.}00,$$$26\mathrm{.}00,10\%]]$

Instructions: The number of units in stock for each product at the end of the year are as follows: $200$ units of Product A$,43$ units of Product B$,74$ units of Product C$,$ and $120$ units of Product D$.$ Determine the appropriate value of inventory to report on the balance sheet at December $31,2025,$ assuming Migos Company applies lower of cost or market for all inventory.