Problem 9-1 Windsor Company manufactures desks. Most of the company's desks are standard models and are sold on the basis of cataloq prices. At December 31, 2017, the following finished desks (10 desks in each category) appear in the company's inventory. Finished Desks A B C D 2017 catalog selling price $439 $493 $909 $1,033 FIFO cost per inventory list 12/31/17 480 455 838 953 Estimated cost 268 complete and sell 52 118 200 2018 catalog selling price 525 540 909 1,216 The 2017 catalog was effective as of December 1; catalog prices are net effect through November 2017, and the 2018 catalog f the usual discounts. what amount should each of the four deskss 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 S Item B Item C Item D