Bonita Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2017, 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		$134			$123			$106			$101			$123			$101
Cost		84			90			90			90			56			40
Cost to complete		34			34			28			39			34			34
Selling costs		11			20			11			22			11			22

Using the LCNRV rule, determine the proper unit value for balance sheet reporting purposes at December 31, 2017, for each of the inventory items above.