Blue 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		$148			$135			$117			$111			$135			$111
Cost		92			98			98			98			62			44
Cost to complete		37			37			31			43			37			37
Selling costs		12			22			12			25			12			25

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			$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