Remmers Company manufactures desks. Most of the companys desks are standard models and are sold on the basis of catalog prices. At December 31, 2012, the following finished desks appear in the companys inventory. Finished Desks A B C D 2012 catalog selling price $ 497 $ 530 $ 995 $ 1,160 FIFO cost per inventory list 12/31/12 519 497 917 1,061 Estimated current cost to manufacture (at December 31, 2012, and early 2013) 508 475 674 1,105 Sales commissions and estimated other costs of disposal 55 66 88 144 2013 catalog selling price 553 597 995 1,326 The 2012 catalog was in effect through November 2012, and the 2013 catalog is effective as of December 1, 2012. All catalog prices are net of the usual discounts. Generally, the company attempts to obtain a 20 % gross margin on selling price and has usually been successful in doing so. At what amount should each of the four desks appear in the companys December 31, 2012, inventory, assuming that the company has adopted a lower-of-FIFO-cost-or-market approach for valuation of inventories on an individual-item basis? (Round answers to 0 decimal places, e.g. 1,750.) Item A $ Item B $ Item C $ Item D $