Finished Desks		A		B		C		D
2020 catalog selling price		$56		$60		$113		$131
FIFO cost per inventory list 12/31/20		59		56		104		120
Estimated cost to complete and sell		6		14		33		25
2021 catalog selling price		63		68		113		150

The 2020 catalog was in effect through November 2020, and the 2021 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 companys December 31, 2020, 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?

I got 57,54,80,120 and that was not correct. Please show work

Thanks in advance!