$90 100 5. (4 points) Affliction Company 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. Item D Item E Item F Item G Estimated selling price $125 $95 $88 Cost 80 60 80 Replacement cost 65 70 70 Estimated selling expense 20 25 22 10 Normal profit 30 18 15 5 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. 110