3. (6 points) Affliction Company uses LIFO for inventory costing purposes, and therefore uses the lower- of-cost-or-market method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2014, consists of products D, E, F, and G. Relevant per-unit data for these products appear below. Instructions Item D Item E Item F Item G Estimated selling price $108 $98 $84 $82 Cost 92 70 70 80 Replacement cost 82 71 50 60 Estimated selling expense 30 10 17 20 Normal profit 10 20 13 17 Using the lower-of-cost-or-market rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2014, for each of the inventory items above.