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Blossom 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

Blossom 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.

Item D

Item E

Item F

Item G

Item H

Item I

Estimated selling price

$298 $273 $236 $223 $273 $223

Cost

186 198 198 198 124 89

Replacement cost

298 179 174 74 174 74

Estimated selling expense

74 74 74 62 74 74

Normal profit

50 50 50 50 50 50

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.

Item D

$enter a dollar amount

Item E

$enter a dollar amount

Item F

$enter a dollar amount

Item G

$enter a dollar amount

Item H

$enter a dollar amount

Item I

$enter a dollar amount

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