Kingbird Company manufactures desks. Most of the company's desks are standard models and are sold on the basis of catalog prices At December 31, 2017, the following finished desks (10 desks in each category) appear in the company's inventory Finished Desks 2017 catalog selling price FIFO cost per inventory list 12/31/17 Estimated cost to complete and sell 2018 catalog selling price $546 570 61 607 $582 546 73 655 $1,092 1,007 97 1,092 $1,274 1,164 158 1,456 The 2017 catalog was in effect through November 2017, and the 2018 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, 2017, 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 Item B s Item C Item D