The December $31,2025$ inventory of Cullumber Company consisted of four products, for which certain information is provided belo

$\backslash$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$,$$$27\mathrm{.}00,$$$25\mathrm{.}00,$$$5\mathrm{.}00,$$$47\mathrm{.}00,25\mathrm{.}00\%$