help me find the $ per unit for items A, B, C, and D. Thank you.

Grouper Company manufactures desks. Most of the company's desks are standard models and are sold on the basis of catalog prices. At December 31, 2025, the following finished desks (10 desks in each category) appear in the company's inventory. 2025 catalog selling price FIFO cost per inventory list 12/31/25 Estimated cost to complete and sell 2026 catalog selling price Item A Finished Desks Item B Item C Item D $ $ A $ $51 $ 54 6 57 per unit per unit B per unit per unit $55 $103 51 The 2025 catalog was in effect through November 2025, and the 2026 catalog is effective as of December 1; catalog prices are net of the usual discounts. 13. At what amount should each of the four desks appear in the company's December 31, 2025, inventory, assuming that the company has adopted a lower-of-FIFO-cost-or-net realizable value (LCNRV) approach for valuation of inventories on an individual-item basis? C 62 95 30 103 D $120 109 23 137

Grouper Company manufactures desks Most of the companys desks are standard models and are sold on the basis of catalog prices. At December 31. 2025, the following finished desks ( 10 deshs in each category) appear in the compary's inventory. The 2025 catalog was in effect through November 2025, and the 2026 catalog is effective as of December 1i catalog prices are net of the usyal discounts At what amount should each of the four desks appear in the company' Decerber 31, 2025, imentory, assuming that the company has adopted a lowern of FIFO-cost-or-net realitable value (UCNRV) aporoach for valuation of inventories on an individual item basis? ItemA per unit Item 8 item C perunit item b Per unat