Marin Company manufactures desks. Most of the company's desks are standard models ar sold on the basis of catalog prices. At December 31,2025 , the following finished desks (10 each category) appear in the company's inventory. The 2025 catalog was in effect through November 2025 , and the 2026 catalog is effective 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 31,202 inventory, assuming that the company has adopted a lower-of-FIFO-cost-or-net realizabl (LCNRV) approach for valuation of inventories on an individual-item basis? 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-FIFO-cost-or-net realizable value (LCNRV) approach for valuation of inventories on an individual-item basis? Item A Item B