3.

Metlock Company uses the LCM method, on an individual-item basis, in pricing its inventory items because it uses LIFO to value its inventory. The inventory at December 31,2025 , consists of products D,E,F,G,H, and I. Relevant per-unit data for these products appear below. Using the LCM rule, determine the proper unit value for balance sheet reporting purposes at December 31,2025 , for each of the inventory items above