Swifty Company manufactures desks. Most of the company's desks are standard models and are sold on the basis of catalog price December 31, 2020, the following finished desks (10 desks in each category) appear in the company's inventory. Finished Desks A B D 2020 catalog selling price $50 $53 $ 100 $ 117 FIFO cost per inventory list 12/31/20 52 50 92 107 Estimated cost to complete and sell 6 12 29 22 2021 catalog selling price 56 60 100 133 The 2020 catalog was in effect through November 2020, and the 2021 catalog is effective as of December 1; catalog prices are ne the usual discounts. At what amount should each of the four desks appear in the company's December 31, 2020, inventory, assuming that the compan adopted a lower-of-FIFO-cost-or-net realizable value (LCNRV) approach for valuation of inventories on an individual-item basis? Item A $ 8 Item B $ 9 Item C $ 21 Item D $ 12