Pina Company manufactures desks. Most of the companys desks are standard models and are sold on the basis of catalog prices. At December 31, 2020, the following finished desks (10 desks in each category) appear in the companys inventory.

Finished Desks		A		B		C		D
2020 catalog selling price		$ 55		$ 59		$ 110		$ 128
FIFO cost per inventory list 12/31/20		57		55		101		117
Estimated cost to complete and sell		6		13		32		24
2021 catalog selling price		61		66		110		146

The 2020 catalog was in effect through November 2020, and the 2021 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 companys December 31, 2020, 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
Item C
Item D