Remmers SE manufactures desks. Most of the company's desks are standard models and are sold on the basis of catalog prices. At December 31, 2019, the following finished desks appear in the company's inventory.

The 2019 catalog was in effect through November 2019, and the 2020 catalog is effective as of December 1, 2019. All catalog prices are net of the usual discounts.
Instructions
At what amount should each of the four desks appear in the company's December 31, 2019, inventory, assuming that the company has adopted a lower-of-FIFO-cost-or-net realizable value approach for valuation of inventories on an individual-item basis?

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Finished Desks A в 2019 catalog selling price FIFO cost per inventory list 12/31/19 Estimated cost to complete and sell 2020 catalog selling price €450 €480 €900 €1,050 830 50 110 260 500 540 900 1,200 470 450 960 200