Then Decmber $31,2005$ inventory of Carla Vinta Company combsted of four products, for which certain information is provided below.

$\backslash$table$[[$Product$,$Orictinul Cont,Replacement Cout,Extimated Dispoual Cont,Expected Selling Price,Normal Prolition Sales$],[$A$,30000,$$$42\mathrm{.}00,$$$2800$ y$,$$$5000,$Aner$],[8,$$$5200,$stam,$537\mathrm{.}00,$craco,$45\%],[$c$,$$$1$anco,$$13500,4$ LaO,$$21000,$somi$],[0,53700,$$$35\mathrm{.}80,$$ $84\mathrm{.}00,$$$4600,308]]$

Desernine the lower of cost or net realiablit value mount for each prodiet.

Froster

TCNEV

$A$

$8\%$

c $1$

$3$