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Riverbed 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,

Riverbed 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.

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