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

Using the lower$-$of$-$cost$-$or$-$market approach applied on an individual$-$item basis, compute the inventory valuation that should be reported for each product on December $31,2025.($Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$