Problem 9-1 Oriole 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 017 catalog selling price FIFO cost per inventory list 12/31/17 Estimated cost to complete and sell 2018 catalog selling price $434 471 57 500 $471 455 123 564 $905 840 265 905 $1,059 961 201 1,213 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 Item C Item D