(12). Waleed Company uses the LCNRV method, on an individual- item basis, in pricing its inventory items. The inventory at December 31, 2019, consists of products D, E, F, G, H, and I. Relevant per-unit data for these products appear below. Item D Item E Item F Item G Item H Estimated selling price $240 $220 $190 $180 $220 Cost 150 160 160 160 100 Cost to complete 60 60 60 50 Selling costs 40 40 20 40 40 60 40 Instructions Using the LCNRV rule, determine the proper unit value for statement of financial position reporting purposes at December 31, 2019, for each of the inventory items above. (2.5 marks)