Inventory items	Purchase price	Conversion costs incurred to date	Expected further costs to sell	Expected selling price
Item A	5150	325	0	6250
Item B	7875	425	200	8750
Item C	9225	250	1050	11500
Item D	4150	0	450	4750
	26400	1000	1700	31250

Selling expenses are expected to absorb 5% of the expected selling price.

Compute the value at which each inventory item should be measured in the company's financial statements.

Item A:

Item B:

Item C:

Item D: