ABC Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2020, 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			Item I
Estimated selling price		$122			$112			$97			$92			$112			$92
Cost		77			82			82			82			51			37
Cost to complete		31			31			26			36			31			31
Selling costs		10			18			10			20			10			20

Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2020, for each of the inventory items above.

Item D $

Item E $

Item F $

Item G $

Item H $

Item I $