P9.1 (LO 1) (LCNRV) Remmers SE manufactures desks. Most of the companys desks are standard models and are sold on the basis of catalog prices. At December 31, 2022, the following finished desks appear in the companys inventory. Finished Desks A B C D 2022 catalog selling price 450 480 900 1,050 FIFO cost per inventory list 12/31/22 470 450 830 960 Estimated cost to complete and sell 50 110 260 200 2023 catalog selling price 500 540 900 1,200 The 2022 catalog was in effect through November 2022, and the 2023 catalog is effective as of December 1, 2022. All catalog prices are net of the usual discounts. Instructions At what amount should each of the four desks appear in the companys December 31, 2022, inventory, assuming that the company has adopted a lower-of-FIFO-cost-or-net realizable value approach for valuation of inventories on an individual-item basis?