-12 iii Novak Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2020, consists of products D, E, F, G, H, and I. Relevant per unit data for these products appear below. Item E Item F Item G Item H Item 1 $139 $120 $113 $139 $113 Item D Estimated selling price $151 Cost 95 Cost to complete Selling costs 13 101 101 101 63 45 38 38 32 44 38 38 23 13 25 13 25 Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2020, for each of the inventory items above Item D $ Item E $ Item F $ Item G $ Item H $ Item $