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

$\backslash$table$[[$Product$,$Original Cost,$\backslash$table$[[$Replacement$],[$Cost$]],\backslash$table$[[$Estimated$],[$Disposal Cost$]],\backslash$table$[[$Expected$],[$Selling Price$]],\backslash$table$[[$Normal Profit$],[$on Sales$]]],[$A$,$$$24\mathrm{.}00,$$$22\mathrm{.}00,$$$8\mathrm{.}00,$$$40\mathrm{.}00,25\mathrm{.}00\%$