Bramble Company manufactures desks. Most of the company's desks are standard models and are sold on the basis of catalog prices.

At December $31,2025,$ the following finished desks $(10$ desks in each category$)$ appear in the company's inventory.

The $2025$ catalog was in effect through November $2025,$ and the $2026$ catalog is effective as of December $1$; catalog prices are net of

the usual discounts.

At what amount should each of the four desks appear in the company's December $31,2025,$ inventory, assuming that the company has

adopted a lower$-$of$-$FIFO$-$cost$-$or$-$net realizable value $($LCNRV$)$ approach for valuation of inventories on an individual$-$item basis?

Item A $$,$ perunit

Item B $ per unit

Item C $ per unit

Item D $ per unit