ina 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 nished 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-FIF-ornet realizable value (LCNRV) approach for valuation of inventories on an individual-item basis? Item A $ per unit Item B \$ per unit Item C $ per unit Item D \$ per unit