Blue Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. 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. Estimated selling price Cost Cost to complete Selling costs D $148 92 37 12 E $135 98 37 22 F $117 98 31 12 Item G $111 98 43 25 H $135 62 37 12 I $111 44 37 25 Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2025, for each of the inventory items above.

Blue Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. 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 LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31,2025 , for each of the inventory items above. Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2025, for each of the inventoryitems above