Grant Wood Company manufactures desks. Most of the company's desks are standard models and are sold on the basis of catalog prices. At December 31, 2012, the following finished desks appear in the company's inventory. Finished Desks A B C D 2012 catalog selling price $450 $480 $900 $1,050 FIFO cost per inventory list 12/31/12 470 450 830 960 Estimated current cost to manufacture (at December 31, 2012, and early 2013) 460 430 610 1,000 Sales commissions and estimated other costs of disposal 50 60 80 130 2013 catalog selling price 500 540 900 1,200 The 2012 catalog was in effect through November 2012 and the 2013 catalog is effective as of December 1, 2012. All catalog prices are net of the usual discounts. Generally, the company attempts to obtain a 20% gross margin on selling price and has usually been successful in doing so. At what amount should each of the four desks appear in the company's December 31, 2012, inventory, assuming that the company has adopted a lower-of-FIFO-cost-or-market approach for valuation of inventories on an individual-item basis? Item A $ Item B $ Item C $ Item D $