The Colburn Company has three products in its inventory. Colburn uses the FIFO method to calculate inventory costs. The following information is valid as of December 31:

FIFO Cost Est. Selling Est. Cost to Est. Cost to Bring Product Quantity Per Unit Price/ Unit Complete/Unit to Market/Unit NRV A 1000 10 17 2 S 1 S 14 B 800 15 25 un 3 S 2 S 20 C 600 S 3 S 4 S 1 S 1 S 2