Bonita 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 | Estimated selling price Cost $132 83 33 11 $121 88 33 20 $105 88 28 11 $99 88 39 22 $121 55 33 11 $99 40 33 22 Cost to complete Selling costs - 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 A $ Item E A Item F A Item G $ Item 1 A Item 1 A