5. (4 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. 97 60 Item D Item E Item F Item G Estimated selling price $120 $98 $95 $85 Cost 70 80 Replacement cost 110 65 70 50 Estimated selling expense 25 30 20 20 Normal profit 30 18 25 27 Instructions 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